国际注册内部审计师

4． The element（s） of control self－assessment （ CSA ） include

Ⅰ． Treating participating employees as process owners

Ⅱ． Taking surveys of employees regarding risks and controls

Ⅲ． Interviewing employees separately in the field．

A only Ⅰ

B only Ⅱ．

C only Ⅱ．and Ⅲ．

D Ⅲ．，Ⅱ．and Ⅰ

A yes． According to the IIA， an element of CSA is “ The gathering of a group of people into a same time/ same place meeting， typically involving a facilitation seating arrangement （U－shaped table） and a meeting facilitator． The participants are “process owners” management and staff who are involved with the particular issues under examination， who know them best， and who are critical to the implementation of appropriate process controls．”

B no． CSA is a workshop－facilitation approach to self－assessment that is structured， documented， and repetitive． Thus， it should be contrasted with an approach that merely surveys employees regarding risks and controls． Furthermore， CSA involves gathering a group for a meeting， not separate interviews in the field．

C and D same as B．

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