The success of a control self-assessment relies heavily on:

The success of a control self-assessment is highly dependent on line managers taking on a portion of the responsibility for control monitoring. This involvement is crucial because line managers are typically closest to the operational processes and activities whose controls need to be assessed. By being engaged in this process, they can provide valuable insights into the effectiveness of the controls in place, identify any shortcomings, and suggest improvements based on their firsthand experience with the operations.

Empowering line managers in this way fosters a sense of ownership and accountability for the controls, which can lead to a more proactive approach to risk management within the organization. Their active participation ensures that the assessments conducted are relevant and accurately reflect the realities of the operations, thereby enhancing the overall effectiveness of the control self-assessment process. This approach encourages a culture of continuous improvement, where managers are motivated to regularly review and optimize the controls in place.

Without the involvement of line managers, control self-assessment may lack the necessary perspective and depth, as those performing the assessments would not have the same level of operational insight or understanding of the day-to-day impacts of controls. This could lead to an ineffective assessment process that fails to identify critical weaknesses or improvement opportunities.