Control Self Assessment

'Control self assessment is sweeping the management and auditing worlds by storm. At last we have in just one place the authoritative guide to its practical application. Until now CSA had been shrouded in too much mystery and would-be practitioners had been largely at the expensive mercies of consultants or their own trial and error. It is impressive that the editors of this substantial volume have persuaded so many leading practitioners from most sectors and from several countries to pool their immense practical experience of CSA in a highly accessible way.' Andrew Chambers, Managing Director of Management Audit, Emeritus Professor City University London and former Chief Executive of City Business School 'This book should provide a very useful reference point for anyone who is thinking about introducing CRSA, or who is in the early stages of implementing it. The sections covering experiences of implementing CRSA....are likely to be particularly useful. They should give you help in selecting the right approach and the most appropriate techniques for your own organisation.' Liam Fitzpatrick, Director, Oxley Fitzpatrick & Associates Ltd Control Self Assessment is 'a formalised, documented and committed approach to the regular, fundamental and open review by managers and staff of the strength of control systems designed and operated to achieve business objectives and guard against critical risks within their sphere of influence' (Keith Wade). This book gives practical guidance on how such techniques may be introduced in an organisation and describes the implementation of CSA in a variety of organisations both in the private and public sectors.Control Self Assessment (CSA) ist eine Methode, die Managern und Angestellten hilft, systematisch für ihren Verantwortungsbereich zu bewerten, inwiefern sie zur Erreichung der Unternehmensziele beitragen und sich gegen Betriebsrisiken absichern. CSA ist eine Managementmethode und wird normalerweile durch die interne Revision veranlaßt, von der sie bisweilen sogar als Mittel zur Erweiterung des Revisionsbereiches eingesetzt wird. CSA gehört zu den am heißesten und kontroversesten diskutierten Revisions- und Managementfragen. Dieses Buch enthält Beiträge über die Einführung von CSA in einer großen Zahl öffentlicher und privater Organisationen, wie z.B. Ernst & Young, Arthur Anderson, Guardian Financial Services, Inland Revenue und NHS. Mit einer Fülle von Fallstudien. (y01/99) THE DEVELOPMENT OF CSA.

The Rise and Rise of Control Self Assessment (K. Wade).

CRSA: Current State of the Art, Its Origins and Impacts (T. Leech & B. McCuaig).

Control Self Assessment: Risk Panacea or Fee Developer? (P. Tarling).

Quality, Governance and Conduct are Important Control Drivers (J. Ridley).

Control Self Assessment: Its Stakeholders and Beneficiaries (J. Rowson).

APPROACHES TO CSA.

Workshop Techniques (D. Clark).

Using Control Self Assessment to Evaluate the Effectiveness of an Organisation's Control Environment (M. Reinecke).

The Use of CRSA Workshops as Part of an Integrated Risk-Management Strategy (D. Gammon).

A Questionnaire-based Approach: Key Internal Controls and Systems (G. Cottell).

Effective Risk Management in a Complex Environment using Electronic Meetings (G. Rodgers).

Facilitation Skills (A. Skelton).

THE PRIVATE-SECTOR EXPERIENCE.

Internal Audit's Role in Developing CSA: The Securicor Story (D. Nowell-Withers).

CSA and the Audit of Formal Controls (J. Shipway).

Developing Effective Controls with CSA (R. Pradhan).

Embedding Control Self Assessment in the Organisation: 'SAS' - the ASDA Experience (D. Stephenson).

CSA in a Financial Services Organisation (V. Kubitscheck).

THE PUBLIC-SECTOR EXPERIENCE.

Business Self Assessment in the Department of the Environment, Transport and the Regions (DETR) (M. Haselip).

CSA in Local Government - a Study in Change (N. Cowan).

Control Self Assessment -
The UK Experience in Local Government: Doing it the Ashford Way (D. King).

Control Self Assessment Techniques: Integrating Risk Management, Monitoring, Audit and Control (M. Dudding).

In Good Health: The NHS Experience of Governance, Assurance and Self Assessment (T. Crowley).

A Workshop Approach to CSA in Housing Associations (C. Greenwood).

THE WAY FORWARD.

Winning Hearts and Minds (S. Barlow).

CSA Risk Management and Internal Audit: The Future (A. Wynne).

Appendices.

Further Sources of Information.

Index.

Keith Wade is Director of CATS International and Chief Executive Officer of Internal Audit Worldwide. CATS is an independent consultancy firm specialising in training in internal audit,business control and corporate governance. Keith is also Director of Audit Studies at Henley Management College. He is involved in providing advice and training on control self assessment (CSA) implementation to several organisations and through CATS runs courses on CSA, risk management and facilitation skills.

Andy Wynne is the Technical Manager with Bentley Jennison and has considerable experience of internal audit. He is a member of the ACCA's Auditing Committee. His articles and book reviews appear regularly in the professional press and he has contributed to a number of CIPFA publications on internal audit. Andy also lectures on internal audit with the City University Business School. He is currently researching internal audit practice in Africa.

The effective management of risk and the use of well-designed control systems are essential elements in ensuring that any organisation meets its business objectives. Control self assessment (CSA) is one of the most topical and controversial of such management techniques. It requires commitment from managers and staff at all levels to the regular and open review, through a formalised documented process, of the effectiveness of the control systems designed to guard against critical risks within each individual's sphere of influence. Control Self Assessment, written by leading practitioners in the field, outlines the nature and development of control self assessment and explains in practical terms the various techniques for its implementation. It includes case studies from practitioners in a wide variety of organisations, both in the private and public sectors, who recount their own experiences of implementation. The book concludes with a view of the future of CSA. 'Control self assessment is sweeping the management and auditing worlds by storm. At last we have in just one place the authoritative guide to its practical application. Until now CSA had been shrouded in too much mystery and would-be practitioners had been largely at the expensive mercies of consultants or their own trial and error. It is impressive that the editors of this substantial volume have persuaded so many leading practitioners from most sectors and from several countries to pool their immense practical experience of CSA in a highly accessible way.' Andrew Chambers, Managing Director of Management Audit, Emeritus Professor City University London and former Chief Executive of City Business School 'This book should provide a very useful reference point for anyone who is thinking about introducing CRSA, or who is in the early stages of implementing it. The sections covering experiences of implementing CRSA....are likely to be particularly useful. They should give you help in selecting the right approach and the most appropriate techniques for your own organisation.' Liam Fitzpatrick, Director, Oxley Fitzpatrick & Associates Ltd Control Self Assessment is 'a formalised, documented and committed approach to the regular, fundamental and open review by managers and staff of the strength of control systems designed and operated to achieve business objectives and guard against critical risks within their sphere of influence' (Keith Wade). This book gives practical guidance on how such techniques may be introduced in an organisation and describes the implementation of CSA in a variety of organisations both in the private and public sectors.