How can internal auditors benefit from control self-assessment results?

The correct answer emphasizes how internal auditors can leverage control self-assessment results to foster a more consultative approach within the organization. Control self-assessment (CSA) empowers management and staff to evaluate their own controls and processes, leading to a more collaborative environment where insights from these assessments can inform internal auditing processes.

When internal auditors engage with CSA, they enhance their understanding of risks and controls from various perspectives within the organization. This collaborative approach not only builds trust and communication between auditors and management but also aligns audit activities with the actual risk landscape, ensuring that audit resources are adequately focused on areas of most significance. Additionally, a consultative approach allows auditors to provide targeted recommendations, educating staff on effective control measures based on the findings of the self-assessments.

In this context, using CSA results effectively transforms internal auditing from a traditional compliance-focused role to a strategic partner that aids in improving business processes and controls, ultimately enhancing organizational performance. This can lead to a proactive stance towards risk management rather than solely relying on formal audit processes.