hardMultiple ChoiceObjective-mapped
CRISC Practice Question: After a control self-assessment (CSA) workshop,…
After a control self-assessment (CSA) workshop, business units reported that 80% of controls are operating effectively. However, internal audit's recent testing indicates a 30% control failure rate. What is the BEST explanation for this discrepancy?
Answer choices
Why each option matters
Answer the question above first, then reveal the full breakdown to understand why each option is right or wrong.
Correct answer & explanation
✓
CSA participants may have a biased perception of control effectiveness, while audit uses objective evidence.
CSA relies on self-assessment by business units, which often introduces subjective bias leading to overestimation of control effectiveness, whereas internal audit uses independent, objective testing. Option A is incorrect because a three-month time lag alone is unlikely to cause such a large (50%) discrepancy; controls would require significant degradation to explain the gap. Option C is incorrect because inadequate training could contribute to inaccurate self-assessments, but it is not the primary cause; bias is more fundamental. Option D is incorrect because even if the scopes differ, the core issue is the inherent bias in self-assessment, making B the best explanation.
Answer analysis
Option-by-option breakdown
For each option: why learners choose it and why it is or isn't the right answer here.
- ✗
The audit was conducted three months after the CSA, and controls may have degraded.
Why it's wrong here
Time lag is possible but unlikely to cause a 50% difference.
- ✓
CSA participants may have a biased perception of control effectiveness, while audit uses objective evidence.
Why this is correct
Subjective bias and objective testing commonly cause such discrepancies.
- ✗
CSA participants lacked adequate training on what constitutes a control failure.
Why it's wrong here
Training gap could lead to misreporting but not typically such a large gap.
- ✗
The CSA covered a different scope of controls than the audit.
Why it's wrong here
Scope difference could contribute but not fully explain the gap.
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