xxxx cisa考试重点摘要-安科睿信.pdfVIP

2010 CISA 考试重点摘要 C1 1. CSA (control self-assessment) The success of control self-assessment (CSA) highly depends on: A. having line managers assume a portion of the responsibility for control monitoring. B. assigning staff managers the responsibility for building, but not monitoring, controls. C. the implementation of a stringent control policy and rule-driven controls. D. the implementation of supervision and the monitoring of controls of assigned duties. Explanation: The primary objective of a CSA program is to leverage the internal audit function by shifting some of the control monitoring responsibilities to the functional area line managers. The success of a control self-assessment (CSA) program depends on the degree to which line managers assume responsibility for controls. Choices B, C and D are characteristics of a traditional audit approach, not a CSA approach When CSA programs are established, IS auditors become internal control professionals and assessment facilitators. IS auditors are the facilitators and the client (management and staff) is the participant in the CSA process. During a CSA workshop, instead of the IS auditor performing detailed audit procedures, they should lead and guide the clients in assessing their environment. Manager, partner and stakeholder should not be roles of the IS auditor. These roles are more appropriate for the client. The objectives of CSA programs include education for line management in control responsibility and monitoring and concentration by all on areas of high risk. The objectives of CSA programs include the enhancement of audit responsibilities, not