Comprehensive and Detailed Step-by-Step Explanation:
Facilitating Organizational Control Self-Assessments (CSA): This engagement helps the organization identify, evaluate, and monitor risks and controls. By facilitating CSAs, internal auditors use their expertise to highlight emerging risks and ensure that the organization proactively addresses them.
[: IIA Practice Guide on Consulting Services emphasizes leveraging auditor knowledge to enhance organizational awareness of risks and controls., Other Options:, Option A: Advising on control designs focuses on specific control implementations rather than broad risk identification., Option B: Assisting with policy development enhances governance but does not directly address emerging risks., Thus, the correct answer is C., , ]
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