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Which one of the four following statements describes a specific characteristic of risk and control...

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Which one of the four following statements describes a specific characteristic of risk and control self-assessments (RCSA) which distinguishes it from both control assessments and risk and control assessments?

A.

RCSA is conducted by a third party, perhaps audit, compliance or the Sarbanes-Oxley team.

B.

RCSA tests a control's effectiveness against set criteria and issues a pass/fail or level of effectiveness score.

C.

RCSA is subjective by nature.

D.

RCSA includes a risk assessment in addition to a control assessment.

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