Final answer:
The adoption of a Control Self-Assessment (CSA) program means that internal auditors still need to verify the controls' effectiveness. CSA surveys are a management tool and do not replace independent testing and verification by internal auditors.
Step-by-step explanation:
The effect of adopting a Control Self-Assessment (CSA) program using a questionnaire approach on the next audit would likely be option B: The internal auditors need to verify that the controls are in place and working as intended. Even though senior management has decided to adopt a CSA program, it does not eliminate the need for internal auditors to perform due diligence. The CSA is a tool that can help management and the internal audit activity understand the current state of key controls, but it cannot replace the actual verification of control effectiveness by the internal audit activity.
Furthermore, the adoption of the CSA is not necessarily linked to the results being received directly by the internal audit activity (option A) nor must the CSA survey be controlled by them (option C). Also, the use of CSA definitely does not mean that audit tests will be substantially eliminated (option D). Audit tests are always necessary to provide assurance that controls are functioning correctly. Therefore, while a CSA program might inform the internal audit plan and help prioritize audit activities, it does not replace the need for independent testing and verification.