An internal auditor wants staff in a business unit to evaluate how well the controls in their own area are working by completing a structured questionnaire themselves. Which information-gathering method is being described?
- AA walk-through, in which the auditor traces one transaction through the process from start to finish.
- BDirect observation, in which the auditor watches the control being performed in real time.
- CA control self-assessment survey, in which staff evaluate the controls in their own area. Correct
- DReperformance, in which the auditor independently re-executes the control to test it.
Why A is wrong: A walk-through has the auditor trace a transaction personally, not the staff completing a questionnaire about their own controls, so it does not fit the description.
Why B is wrong: Observation means the auditor watches the control happen; here the staff themselves report on their controls, so the method described is not observation.
Why C is correct: Correct: a control self-assessment survey gathers information by having the people who operate the controls evaluate them through a structured questionnaire.
Why D is wrong: Reperformance has the auditor re-execute the control independently; it is not staff completing a survey about their own area, so this label is wrong.