Control Self Assessment (CSA) is a means for taking the pulse of an organization, collecting information on the state of its institutional health, and assessing risks to achieving its organizational objectives. It gives employees an inter-active and anonymous forum in which to indicate what is working for them, what is not, why not and what can be done about it. The power of self-assessment lies in its ability to provide information that would not otherwise be easily obtainable, through the participation of employees who know better than anyone what is helping them or stopping them from getting their work done. CSA analyzes major institutional processes both within and across departmental boundaries and may gather data that helps set the scope of annual audits.

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! Introduction
! CSA experience
! Presentation
" What is CSA?
" Where does it come from?
" Why CSA? How to use it?
" CSA Workshops / Methodology
" CSA within Government Institutions
" Conclusions
! Questions/Comments
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! Is a means for taking the pulse to an organization
! Collecting information on the state of its institutional
health
! Assessing the risks to achieving its organizational
objectives
" Recommendations for change come from employees within
the organization
" Requires participation and commitment from top
management
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! Manuals ! Ethics
! Policies ! Leadership
! Procedures ! Competence
! Bureaucracy ! Communication
! Hierarchy ! Moral
! Regulations ! Confidence
! Laws ! Team Work
! Norms
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vs. CSA/CoCo
! Reactive ! Proactive
! Focus on auditors, ! Focus on people &
policies & procedures opportunities
! Detect – Correct ! Prevent, Monitor, Learn,
Apply
! Inspect Quality ! Build Quality
! Survival of the fittest ! Everyone can contribute
! Staff & Operations
! Audit Driven Solutions driven solutions
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COSO
Co
Monitor
n
m
io
m
at
Control
un
rm
Activities
ica
fo
In
tio
Risk Assessment
n
Control Environment
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! Control Environment
" Values and Beliefs
" Team Environment & Responsibilities
" Skills & Knowledge
" Rewards & Recognition
! Risk Assessment
" Setting Team Objectives
" Planning & Risk Assessment
" Resources
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! Control Activities
! Monitoring
" Learning and Managing Change
! Communication
" Communication & Relations
! Information
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Agree Strongly
7
4
Neither Agree Nor Disagree
1
Disagree Strongly
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! My role and responsibility in the
team is clearly understood by all
team members
! People in leadership positions in
our organization set a good
example
! I have confidence in the accuracy
of the information I receive
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PURPOSE
Know what to do
LEARNING COMMITMENT
Do it better Want to do it
CAPACITY
Know how to do it
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! Availability and Interest
! Real and legit interest for
improving
! Opportunities to participate
! Suggestions and recommendations
come from within the organization
! The report is generated with the
participants
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! Opportunity to listen to others
! Final report is delivered in less
than 48 hours and to all
participants
! Avoid creating false expectations
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! 2 facilitators
! 15-18 participants
! 7-8 hours
! Information is collected in writing
as well as by votes
! Information is collected in real
time
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33. 10/8/10
! Includes what can be done and
not just a passive and descriptive
explanation
! Report has to be followed up,
soon, with an action plan.
! Facilitators are just that,
facilitators
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! Software is a support tool but not
the key element
! Indicators are based in the internal
control model and:
" short
" easy to understand
" cover a single concept
" self-explanatory
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(mgarcia@casals.com) 66
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! Indicatorsare based in the
internal control model and:
" Designed to avoid Yes/No
" Cover relevant aspects for all
levels within the organization
" Respectful with everybody
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! People as key element
! There is a lot more than audit
reports (“El papel lo aguanta todo”)
! Key Idea: Achieve Objectives
! “Be in Control” vs.
“Controlling”
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