CSA: Effective Control Self Assessment Exam review

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Control self-assessment is a technique developed in 1987 that is used by a range of organizations including corporations, charities and government departments, to assess the effectiveness of their risk management and control processes.

A "control process" is a check or process performed to reduce or eliminate the risk of error. Since its introduction the technique has been widely adopted in the United States, European Union and other countries. There are a number of ways a control self-assessment can be implemented but its key feature is that, in contrast to a traditional audit, the tests and checks are made by staff whose normal day-to-day responsibilities are within the business unit being assessed. A self-assessment, by identifying the higher risk processes within the organisation, allows internal auditors to plan their work more effectively.

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APP outline:

Introduction to CSA
Fundamentals of CSA
CSA Program planning
Strategic and Operational Planning Processes
CSA Components
Objective setting and performance measurement
Risk management process
Application of Risk identification and Assessment Techniques
Control theory & application
Control Documentation Techniques
Fraud Red Flags
Practice questions
Supplemental Reading
internal audit standards
Risk, governance and IIA Standards 1
Risk, governance and IIA Standards 2
Internal Control/Risk Management/Governance
Audit Process

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