The Internal Audit Division of the Auditor-Controller’s Office is pleased to introduce our new Control Self-Assessment Tool. This tool is designed to aid County management and staff in examining and assessing internal control effectiveness.
In 1998 the Institute of Internal Auditors (IIA) defined Control Self Assessment (CSA) as “a process through which internal control effectiveness is examined and assessed. The objective is to provide reasonable assurance that all business objectives will be met.” In conducting a CSA, organizations implement a process in which management and/or work teams directly involved in a business function:
- Assess the effectiveness of internal controls through facilitated workshops and/or the use of tools or surveys.
- The managers and staff responsible for the process under review then decide if there is reasonable assurance that all business objectives will be met.
The CSA tool is a critical component in ensuring achievment of management’s responsibility for establishing and maintaining effective internal controls. To assist County managers and staff we provide four basic Control Self-Assessment tools. To learn more about these tools and access valuable resources please choose from the links below: