CSA Fundamentals
Domain 1


Here you will find the equivalent of about a 28 page document of information related to:

1) What is Control-Self Assessment

2) Code of Ethics

3) A CSA Perspective


4) The Two primary tools used in a Control Self-Assessment Process Are:

5) Control Self-Assessment Benefits

6) Control Self-Assessment Concerns

7) 17 sample questions



1) Within each module questions and answers are presented as follows:


CSA: Fundamentals


1-1  While performing a CSA process, it is always necessary:

1. that internal audit be part of the process
2. that the process be conducted with a workshop
3. that audit act as the facilitator
4. none of the above  

The nice thing about CSA is that it is flexible.  The foundation is based upon what works best in any given situation.  It may or may not be part of the CSA process.  The workshop is only one tool that can be used in a CSA process.  The facilitator does not necessarily have to be an audit person.  Therefore, 4 is the best answer.

1-2  The best opportunity in a CSA process is:

1. a greater probability of the buy-in about issues and concerns
2. an opportunity to work with others in a stressful environment
3. an opportunity to practice public speaking
4. the ability to review work without internal audit  


Although 2, 3, & 4 could be part of a CSA process, the best answer is 1.  The concept of CSA is that the people responsible for the business process participating in the CSA exercise play an active role in identifying the objectives, risks, and controls and then put adequate corrective action in place.  As a result of this active role, there is a much greater buy-in about the issues, concerns, and the corrective action.  Number 1 is the best answer.


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