CSA empowers operational managers and staff to identify risks, assess control adequacy, and report deficiencies in their areas of responsibility. This approach promotes risk awareness throughout the organization, identifies control gaps faster than periodic audits, and makes employees accountable for risk management. A multinational corporation might conduct quarterly CSA workshops where department heads complete structured questionnaires about key processes, controls, and recent incidents. While CSA enhances the first line of defense, it should be validated periodically by independent assurance functions to ensure objectivity and comprehensive coverage.