Which of the Following Is an Advantage of Control Self-Assessment

Which of the following is an advantage of control self-assessment (CSA) over conventional auditing techniques?

A) CSA evaluates control activities and human resource practices.
B) CSA provides assurance about whether business objectives will be met.
C) CSA facilitates obtaining input from subject-matter experts efficiently.
D) CSA provides assurance that action will be taken to improve deficiencies.