Control Risk Self-Assessment (CRSA) does not replace an internal audit, but it does supplement the process. Which one of the following is a major benefit of using the CRSA model? Available answer options Select only one option A It provides an objective and unbiased evaluation. B It focuses efforts on those systems and processes that pose the greatest threat to the organization. C It is a process that is performed at a low cost. D It promotes unit manager ownership of the risk management process