Comprehensive and Detailed Step-by-Step Explanation:
Control Self-Assessment (CSA): This tool involves management and staff in evaluating controls and
risks, fostering collaboration between operational teams and internal audit. CSA supports shared
responsibility for risk management and control improvement.
Reference: IIA Practice Guide on Control Self-Assessment highlights its role in enhancing
communication and coordination.
Other Options:
Option A: Automated workpapers improve audit documentation but do not directly coordinate
efforts with management.
Option B: Continuous auditing focuses on ongoing monitoring rather than collaborative efforts with
management.
Thus, the correct answer is C.
