CONTROL Self-ASSESSMENT
Order ID: Control Self-Assessment
Control Self-Assessment (CSA), also known as internal audit risk assessment is one of the management tools used to facilitate workers to be more effective in realizing their goals and managing associated risks which occurs, as a result. In risk management, organizations can "systematically identify potential exposures, take corrective actions early, and learn from those actions to achieve objectives" (David, 2004, p.6).
CSA in a company takes place to control and maybe to develop more controls if required within the company or a department. Within an organizational department, the employees are to determine the hindrances to be overcome or the strength to be leveraged and they are to agree on the most appropriate action to do to improve on the situation. One of the strengths of this management tool is that, it brings employees together, so that they can be able to identify and focus on issues which are of considerable influence among them.
There are two types of CSAs, which are Management Risk Assessment and Process Risk Assessment. The Management Risk Assessment deals with overall management of business risk. This method goes beyond the normal control only method, because, it addresses the risk, evaluates the resultant impact and engages the workers in finding the right solution for it. While, on the other hand, Process Risk Assessment specializes on an activity for a single business unit or a department and which may be applied to other business units or department.
CSA can be beneficial to both managers and internal auditors in that, managers can use it to define the business objectives, to identify and deal with the risks which arise in the path of a business attaining its objectives....
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