Which of the following is an indication of a well-implemented control self-assessment?

A well-implemented control self-assessment reflects an organization's commitment to continuous improvement and effective governance. Active management participation is a key indicator in this context because it demonstrates that leadership is involved in evaluating and improving internal controls. When management actively participates in the assessment process, it not only supports a culture of accountability and transparency but also promotes an environment where controls can be effectively reviewed, enhanced, and communicated throughout the organization.

This involvement typically leads to a better understanding of risks and controls at all levels, fostering engagement from employees and ensuring that control measures are not just theoretical but are actively integrated into daily operations. Additionally, through active participation, management can prioritize resources and initiatives based on the insights gained from self-assessments, thus driving organizational effectiveness.

In contrast, while the other choices may play some role in control self-assessments, they do not signify the same level of strategic commitment and engagement from management. Increased audit frequency might indicate heightened scrutiny rather than a robust self-assessment process. Documented control activities are important for accountability, but they do not inherently demonstrate the quality or engagement of the self-assessment. Higher employee awareness of audit processes is beneficial, but it alone does not equate to a well-implemented control self-assessment without the active input