Control Self-Assessment

Control Self-Assessment (CSA), as the name suggests, is the self-assessment of controls by process owners. For CSA, the employee understands the business process and evaluates the various risks and controls. CSA is a process whereby the process owner gains a realistic view of their own performance.

CSA ensures the involvement of the user group in a periodic and proactive review of risk and control.

Objectives of CSA

The following are the objectives of implementing a CSA program:

• Make functional staff responsible for control monitoring
• Enhance audit responsibilities (not to replace the audit’s responsibilities)
• Concentrate on critical processes and areas of high risk

Benefits of CSA

The following are the benefits of implementing a CSA program:

• It allows risk detection at an early stage of the process and reduces control costs.
• It helps in ensuring effective and stronger internal controls, which improves the audit rating process.
• It helps the process owner take responsibility for control monitoring.
• It helps in increasing employee awareness of organizational goals. It also helps in understanding the risk and internal controls.
• It improves communication between senior officials and operational staff.
• It improves the motivational level of the employees.
• It provides assurance to all the stakeholders and customers.
• It provides assurance to top management about the adequacy, effectiveness, and efficiency of the control requirements.

Precautions while Implementing CSA

Due care should be taken when implementing the CSA function. It should not be considered a replacement for the audit function. An audit is an independent function and should not be waived even if CSA is being implemented. CSA and an audit are different functions, and one cannot replace the other.

An IS Auditor’s Role in CSA

The IS auditor’s role is to act as a facilitator for the implementation of CSA. It is the IS auditor’s responsibility to guide the process owners in assessing the risk and control of their environment. The IS auditor should provide insight into the objectives of CSA.

An audit is an independent function and should not be waived even if CSA is being implemented. Both CSA and an audit are different functions and one cannot replace the other.

Key Aspects from the CISA Exam Perspective

The following table covers important aspects from the CISA exam perspective:

Table 2.15: Key aspects from the CISA exam perspective