Comprehensive and Detailed Step-by-Step Explanation:
Theinternal audit team's roleinControl Self-Assessment (CSA)is toindependently validatemanagement's assessment to ensure accuracy and effectiveness.
Perform Testing to Validate Management's Assessment (Correct Answer - A) Ensures that self-assessments are reliable and comply with policies.
Example:Internal audit conducts sample tests to verify self-reported compliance.
Advising Management (Incorrect - B)
The audit teamreviewsrather than advises management.
Designing Testing Procedures (Incorrect - C)
Management should design CSA procedures, not auditors.
De-Scoping Business Processes (Incorrect - D)
Internal auditshould notreduce audit scope due to CSAs.
References:
ISACA CISA Review Manual
COBIT 2019: Control Self-Assessment