Control Self-assessment: An Introduction
||8:30 A.M - 3:30 P.M
OUTLINE AND OBJECTIVES
CSA Overview Recognize what makes CSA different from other internal audit approaches by:
• Recalling the origin of CSA.
• Recognizing how the auditor’s role can be different during CSAs.
• Describing roles within a CSA.
• Discussing the benefits and concerns of CSA with stakeholders.
• Explaining reasons for conducting a CSA.
• Identifying how culture can impact a CSA.
• Identifying how the International Standards for the Professional Practice of Internal Auditing (Standards) support CSA.
• Recognizing how CSA fits into the audit process.
CSA Formats Recognize CSA as a tool for evaluating achievement of business objectives by:
• Describing CSA workshop types.
• Comparing and contrasting the use of surveys and workshops.
• Identifying data collection techniques.
Objectives, Risks, and Controls in CSA Determine the interrelationships among objectives, risks, and controls in CSA by:
• Describing the significance of identifying business objectives for a CSA.
• Describing the role risk can play in a CSA.
• Explaining the design and implementation of controls as they relate to CSA.
Frameworks and CSA Describe the role of control frameworks in CSA by:
• Discussing various control frameworks.
• Identifying hard and soft controls.
• Describing how hard and soft controls relate to each other.
CSA Facilitation Skills 101 Describe the basic skills and tools needed to conduct a self-assessment workshop by:
• Identifying common facilitation mistakes.
• Prioritizing the CSA process using the cultural continuum.
• Anticipating the potential success rate of a CSA based on an interest and fear scale.
• Identifying basic facilitation dos and don’ts.
CSA Implementation Describe factors that influence a successful CSA implementation by:
• Identifying measurements of a successful CSA.
• Determining necessary next steps for CSA implementation.
• Determining how culture is a factor for CSA implementation
• Discussing how CSA can impact an organization