国际注册内部审计师

3． Control self－assessment is a process that involves employees in assessing the adequacy of controls and identifying opportunities for improvement within an organization． Which of the following are reasons to involve employees in this process?

1）． Employees become more motivated to do their jobs right．

2）． Employees are objective about their jobs．

3）． Employees can provide an independent assessment of internal controls．

4）． Managers want feedback from their employee．

A ． 1） and 2）

B． 3） and 4）

C ．1） and 4）

D ．2） and 4）．

C yes． Control self－assessment is consistent with modern concepts of continuous improvement of quality in every aspect of organization activities． For this approach to be effective， all members of the organization must participate． Employees should be empowered， that is， adequately trained， provided with necessary information and tools， involved in important decisions， and fairly compensated． Participation by employees has a positive effect on motivation because it tends to increase commitment to the job and resulting ego satisfaction． Moreover， full employee participation requires two－way communication and therefore encourages feedback from employees．

A no． employees often lack the perspective to be objective about their jobs or performance．

B no． Although employees can be involved in assessing internal controls， their assessments are not independent．

D no． same as A．

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