Greater control through Self-Assessment
“Control Self-Assessment (CSA) is a technique that allows managers and work teams directly involved in business units, functions or processes to participate in assessing the organization's risk management and control processes. In its various formats, CSA can cover objectives, controls and processes.
Internal auditors can utilise CSA programs for gathering relevant information about controls; for focusing audit work on high risk, unusual areas; and to forge greater collaboration with operating managers and work teams. Managers can utilise CSA programs to clarify business objectives and to identify and deal with the risks to achieving those objectives.“ The Institute of Internal Auditors