Factsheet - Control Self-Assessment

Factsheet

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Author

IIA-Australia

Date

2025

Topics Explored

Internal Audit, Control

Format

Factsheet

Extract/Description

Control Self-Assessment (CSA) is a structured process where management and the work team collaboratively assess the effectiveness of controls, the level of residual risk, and achievability of business objectives. Typically involves facilitated workshops and surveys.

Key Points

CSA techniques are:
 
- Facilitated team workshop
- Survey
- Management Produced Analysis.

Relevant Industries

All

Level of Assumed Knowledge

Intermediate

Aligned to Global Internal Audit Standards

Yes