Control self-assessment is primarily aimed at:

Control self-assessment is primarily aimed at shifting control monitoring to line management. This approach empowers managers and staff who are directly involved in operations to take responsibility for assessing the effectiveness of controls within their areas. By involving line management, organizations can foster a culture of accountability and continuous improvement regarding internal controls.

This process encourages team members to actively engage in identifying risks and evaluating the adequacy of existing controls, thereby enhancing the overall control environment. It allows management to better understand the risks they manage daily and promotes ownership of compliance and operational efficiency.

In contrast, other options focus on enhancing particular aspects of the audit function or documentation processes, but they do not emphasize the critical role that day-to-day management plays in ensuring that controls are effective and that risks are managed proactively.