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Article: Auditing, assurance, & CSA. (control self-assessment)(includes related articles on CSA approaches, assurance strategies and definition of controls)
- Article from:
- Internal Auditor
- Article date:
- June 1, 1998
- Author:
CopyrightCOPYRIGHT 1998 Institute of Internal Auditors, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Asking whether CSA is bona fide auditing may not be nearly so important as asking how it's helping organizations. Around the world, CSA is providing assurance and helping more and more entities achieve their business objectives.
Many of us who pioneered the control self-assessment (CSA) concept in the late 1980s and early '90s, myself included, held the view that control self-assessment would one day completely replace the traditional audit as the primary assurance tool in the auditor's tool kit. We were wrong.
Nonetheless, control and risk self-assessment has become a highly effective assurance tool with a diverse range of applications extending far beyond ...
Related newspaper, magazine, and journal articles:
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Article: Evaluating internal controls: control ...
Government Finance Review;
June 1, 2003 ;
700+ words
... ... internal controls is the concept of control self-assessment, or GSA. The Institute of Internal Auditors defines control self-assessment as "a process through ... 3) A properly implemented control self-assessment program is a powerful ...
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