An internal auditor has been assigned to facilitate a risk and control self-assessment for the...

When facilitating a risk and control self-assessment (RCSA) workshop, the internal auditor ' s most appropriate role is to provide the necessary techniques and guidelines for conducting the exercise. This involves guiding participants on the methodology and framework for identifying and assessing risks and controls without influencing their inputs or conclusions, thereby ensuring an objective and effective self-assessment process. References: = IIA Practice Guide: " Facilitation Skills for Auditors " .