Casals control self assessment presentation

10/8/10

!  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

Miguel García Gosalvez
(mgarcia@casals.com) 2

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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


!  Control Activities

!  Monitoring
"  Learning and Managing Change

!  Communication
"  Communication & Relations

!  Information


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Agree Strongly

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4

Neither Agree Nor Disagree
1
Disagree Strongly


!  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


!  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


!  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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!  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

!  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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!  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


!  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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Casals control self assessment presentation

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Casals control self assessment presentation