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Control Self-Assessments and Benchmarking

Importance of Control Launching the CSA Benchmarking and


Self-Assessments Process Internal Audit
Other potential benefits from such a CSA process are: Benchmarking approaches are important to internal
Based on the total quality management
- Increasing the scope of internal control reporting auditors from two perspectives. First, the use of
approaches as well as the COSO internal
controls framework, the CSA methodology has during a given period benchmarking can be very powerful internal audit
become a powerful tool for internal auditors - Targeting internal control-related work by placing a recommendation when reviewing operations in some area.
and others to better understand an enterprise’s greater focus on high-risk and unusual items An internal auditor often sees obvious internal control
internal control environment. The approach discovered in the course of these CSA reviews weaknesses but may not have enough knowledge in an
requires internal auditors to assemble a special area to make comprehensive internal control improvement
- Increasing the effectiveness of internal audit– recommendations. A strong recommendation, however,
team to assess those internal controls. recommended corrective actions by transferring would be for internal audit to recommend that some
internal controls ownership and responsibility to operating unit use benchmarking
operating employees
Better Understanding Internal
CSA Model Evaluating CSA Results Audit Activities
KELOMPOK VI : DIAN PURNAMASARI (A31115308), SITI HALIMAH LUKMAN (A31115313), STENLY PUTRA SALU (A31115323)

CSA is a process designed to help departments A CSA analysis, particularly if it covers multiple CSAs say that rather than internal auditors performing
within an enterprise assess and then evaluate processes or systems, will result in a large amount of formal review in some areas, internal audit often can
their internal controls. In many respects, the data. Some may support existing process strengths, provide overall value to all parties by promoting a
CSA approach uses some of the same others will point to internal control weaknesses in need control self-assessment. This can be a very effective
concepts found in the COSO internal controls of correction, and still others may point to areas in tool on many levels, and internal auditors should have
framework. The CSA model says that an need of further research. In most cases, however, the
a CBOK understating of how to launch controls
enterprise must implement strong control CSA review work will validate the integrity and controls
objectives and control activities in order to have of the systems and processes reviewed.
assessment processes. An understanding of
an effective control environment. These two benchmarking is an even more important internal
elements are surrounded by a good system of auditor CBOK requirement.
information and communication as well as
processes for risk assessments to monitor
performance. The Power of PowerPoint - thepopp.com
KELOMPOK VI : DIAN PURNAMASARI (A31115308), SITI HALIMAH LUKMAN (A31115313), STENLY PUTRA SALU (A31115323)

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