IT IT
CSA Sentinel - The Institute Of Internal Auditors  

IN THIS ISSUE

PUBLISHED BY THE INSTITUE OF INTERNAL AUDITORS
First Quarter 2007 • Vol. 11 • No. 1
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CSA Sentinel

CSA Sentinel – CSA Center membership required for access.

Welcome to CSA Sentinel, The IIA's quarterly publication for control-self assessment (CSA) professionals. As a benefit of membership in The IIA's CSA Center, this newsletter features articles on the latest thinking in CSA and risk, practical "how-to" advice, research, and news with the latest development updates. If you would like to learn more about becoming a CSA member, click here.

In This Issue

Moving Toward a Global CSA Standard
A global CSA standard regarding the use of the ratio-based measurement scale holds the promise of enabling the audit community and management to compare functional and corporate performance across the industry to enable auditors to calculate industry averages and best-in-class performance attainment.

Urban Legends in Auditing
Sensational legends aren't just lurking on the Internet. Discover how urban legends penetrate the auditing profession, as well as ways to help banish them.

Strong, But Wrong, Controls
Understanding, identifying, and implementing the right internal controls is critical in determining an organization's success or failure.

Q&A With Dave Harmon
Learn how to incorporate CSA into your plan for Statement on Auditing Standards (SAS) No. 112.

According to Mike
Failure to Plan Is Like Running With Scissors

Quick Tips: Four Steps to Successful CSA Questionnaires
Following these steps can help you plan, create, and distribute effective and results-yielding questionnaires.

Center News
Computer-based IIA Certification Exams; The IIA Proposes Changes to its Professional Practices Framework; The Honorable Tom Ridge Will Give Keynote Address at The IIA's General Audit Management Conference.

Calendar
This section includes a listing of upcoming IIA risk and control training events.

Quick Poll

How has flextime work schedules impacted audit completion time for your agency?

Audits have been completed faster.

There has been no change.

Audits take longer to complete.

My agency does not have a flextime poilcy.



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