IN THIS ISSUE
By LETICIA HERRERA-PRICE
San Antonio, Texas
Want to make your CSAs run more efficiently and effectively? Here are some “quick tips” from experienced professionals that can help you hit the ground running and help you avoid some common, but possibly overlooked mistakes on your next CSA. If you have a "quick tip" that you'd like to share, please forward it to Editor, CSA Sentinel, 247 Maitland Ave., Altamonte Springs, FL 32701-4201; e-mail firstname.lastname@example.org; or fax, +1-407-830-4832.
ENSURING SUCCESSFUL CSA
Control self-assessment is still not a common term — or practice — in many organizations. Therefore, to ensure that CSAs run efficiently and effectively, the auditor should be prepared and keep the following tips in mind:
- Explain the objective of the CSA to key management and participants and gain consensus.
- Explain the CSA process and provide examples to CSA participants.
- Be cognizant of the "right" timing and other participant constraints. For example, month-end financial closing periods may make it difficult for employees to be away from their responsibilities and concentrate on the issues at hand. Other constraints may include recent changes in control, new employee responsibilities, or the location or scheduled hours of the workshops.
- Emphasize the importance of active participation.
- Define all audit terms, and use common terminology.
- Obtain management’s input regarding workshop participants.
- If conducting a workshop, choose the proper surroundings — preferably a location away from the office.
- If utilizing a questionnaire, gain consensus regarding pertinent questions.
- Gain commitment from upper management on following through with the CSA results, recommendations, and action plans.
- Be prepared to wear two hats: facilitator and auditor.
- Be flexible!