Section: Protection of Information Assets
Explanation/Reference:

Understanding the business process is the most important factor for an effective control self-assessment (CSA) program. A CSA program is a technique that allows managers and work teams directly involved in business units, functions or processes to participate in assessing the organization's risk management and control processes1. A CSA program can help identify risks and potential exposures to achieving strategic business objectives, evaluate the adequacy and effectiveness of controls, and implement remediation plans to address any gaps or weaknesses2. To conduct a successful CSA, it is essential to have a clear and comprehensive understanding of the business process under review, including its objectives, inputs, outputs, activities, resources, dependencies, stakeholders, performance indicators, etc. This will help to identify the relevant risks and controls associated with the process, as well as to evaluate their impact and likelihood. Determining the scope of the assessment, performing detailed test procedures, and evaluating changes to the risk environment are also important factors for an effective CSA program, but not as important as understanding the business process. These factors are more related to the execution and monitoring phases of the CSA program, while understanding the business process is related to the planning and preparation phase. Without a solid understanding of the business process, the scope, testing, and evaluation of the CSA may not be accurate or complete. References: ISACA CISA Review Manual 27th Edition, page 310

Explanation/Reference:
Explanation:
CSA is predicated on the review of high-risk areas that either need immediate attention or a more thorough review at a later date. Choice B is incorrect, because CSA requires the involvement of auditors and line management. What occurs is that the internal audit function shifts some of the control monitoring responsibilities to the functional areas. Choice C is incorrect because CSA is not a replacement for traditional audits. CSA is not intended to replace audit's responsibilities, but to enhance them. Choice D is incorrect, because CSA does not allow management to relinquish its responsibility for control.

Section: Protection of Information Assets
Explanation
Explanation:
A characteristic of structured programming is smaller, workable units. Structured programming has evolved because smaller, workable units are easier to maintain. Structured programming is a style of programming which restricts the kinds of control structures. This limitation is not crippling. Any program can be written with allowed control structures. Structured programming is sometimes referred to as go-to-less programming, since a go-to statement is not allowed. This is perhaps the most well-known restriction of the style, since go-to statements were common at the time structured programming was becoming more popular. Statement labels also become unnecessary, except in languages where subroutines are identified by labels.

The auditor should be most concerned about the information security policy not being approved by the policy owner. This is because the policy owner is the person who has the authority and accountability for ensuring that the policy is implemented and enforced. Without the policy owner's approval, the policy may not reflect the organization's objectives, risks, and compliance requirements. The policy owner is usually a senior executive or a board member who has a stake in the information security governance. The other options are less critical than the policy owner's approval, although they may also indicate some weaknesses in the policy development and maintenance process. References:
* CISA Review Manual (Digital Version), Chapter 1, Section 1.21
* CISA Online Review Course, Domain 5, Module 1, Lesson 12