Control self assessment

Control self assessment (CSA) is a technique whereby managers and staff systematically assess the controls within the areas for which they are responsible, to assess the extent to which they succeed in contributing to the achievement of business objectives and guarding against operational risks.

CSA is normally initiated by internal audit and is sometimes used as a means of extending audit cover.

It is, however, primarily a management technique and also plays a significant role in many organisations in helping directors to discharge their corporate governance responsibilities.CSA has been implemented in several organizations and many more are looking for practical guidance on its form, application and operation.This text contains chapters from a large number of organisations, both in the public and private sector on aspects of the implementation of CSA, such as Deloitte and Touche, Ernst & Young, Arthur Anderson, BT, Asda, Psion, Securicor, Guardian Financial Services, DoE, Inland Revenue, and the NHS.