Certified Information Systems Auditor (CISA) — Question 816

A small business unit is implementing a control self-assessment (CSA) program and leveraging the internal audit function to test its internal controls annually. Which of the following is the MOST significant benefit of this approach?

Answer options

• A. Line management is more motivated to avoid control exceptions.
• B. Business owners can focus more on their core roles.
• C. Risks are detected earlier.
• D. Compliance costs are reduced.

Correct answer: C

Explanation

The main advantage of utilizing the internal audit function in a CSA program is that it allows for earlier detection of risks, enabling timely mitigation. While motivating management, allowing owners to focus, and reducing costs are beneficial, they do not have the same immediate impact on risk management as early detection does.