CCSA内部控制自我评估专业认证考试资料-CCSA考试官方教材-CSA:Course Overview and The Basics

CSA Begins With The Objectives.
Control Self-Assessment
Management evaluates their own controls and identifies opportunities fbr
improvement.
Two primary tools:
Facilitated workshops
Surveys / Questionnaires
These tools may be used by management to evaluate their control processes.
However, management may not know what to do. Therefore, auditors can take
advantage of an opportunity to work with management and facilitate the CSA
process.

In the internal audit role, auditors are sometimes the owners of the results and
processes and sometimes they are not. It depends. It depends on the business
culture, the objectives, and the concerns.
Sometimes audit may follow-up after the workshop effort. Other times ~hey may
not. Again, it depends.

The role of the auditor and the question of independence and objectivity is often a
concern in a CSA effort. Under the new IIA standards, auditors are allowed to
come closer to the line of objective and independence.
However, common sense should prevail. The auditors should be used to the best
advantage in a CSA effort, without compromising their Objective and
independence guidelines.
CSA Benefits
CSA helps with the understanding of objectives, risks, and controls
CSA develops ownership of results
CSA provides a broader coverage
CSA improves communications
CSA helps with the appropriate analysis and reporting of controls

CSA Concerns
Internal Audit may not be skilled facilitators
Resistance to change.
Lower level staff is often not trained to address controls
Experiential, political, and cultural differences among, participants
Organization not candid enough to reveal root cause
Legal implications

Conducting a CSA workshop is different from conducting a meeting, a training
session, or a presentation. Internal auditors are often called upon to facilitate
CSA workshops because of their expertise with risk and control management,
along with their experience conducting meetings and presentations. Although
these professionals may be perceived as having the basic platform skills to
conduct training sessions, presentations, and meetings, they may not be trained in
specific facilitation techniques. It is recommended that anyone facilitating a
workshop attend appropriate facilitator training.