C. CSA involves employees at all levels in assessing the effectiveness of controls and identifying risks within their own areas of responsibility. This proactive approach allows for the early detection and mitigation of risks, as it leverages the insights and knowledge of those who are directly involved in the processes.
Stress testing is a test that evaluates how much load a system or application can withstand, and can clarify the behavior and limit points when the load increases.
Stress testing can detect system performance problems and possible failures early and identify risks. In particular, it provides an opportunity to address issues before unexpected trouble or performance degradation occurs.
B. Although internal audit reviews are also important, stress testing is more direct in identifying risks and evaluates the system's actual performance and response to load.
I think answer should be A as CSA is done before audit review
upvoted 1 times
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