Control Self Assessment: For Risk Management and Other Practical Applications

ISBN-13: 9780471986195 / Angielski / Twarda / 1999 / 456 str.

Keith Wade; Andy Wynne; Andy Wynne

Opis

Control self assessment (CSA) is a technique whereby managers and staff systematically assess the controls within the areas for which they are responsible, to assess the extent to which they succeed in contributing to the achievement of business objectives and guarding against operational risks. CSA is normally initiated by internal audit and is sometimes used as a means of extending audit cover. It is, however, primarily a management technique and also plays a significant role in many organisations in helping directors to discharge their corporate governance responsibilities.

Spis treści

THE DEVELOPMENT OF CSA.

The Rise and Rise of Control Self Assessment (K. Wade).

CRSA: Current State of the Art, Its Origins and Impacts (T. Leech & B. McCuaig).

Control Self Assessment: Risk Panacea or Fee Developer? (P. Tarling).

Quality, Governance and Conduct are Important Control Drivers (J. Ridley).

Control Self Assessment: Its Stakeholders and Beneficiaries (J. Rowson).

APPROACHES TO CSA.

Workshop Techniques (D. Clark).

Using Control Self Assessment to Evaluate the Effectiveness of an Organisation′s Control Environment (M. Reinecke).

The Use of CRSA Workshops as Part of an Integrated Risk–Management Strategy (D. Gammon).

A Questionnaire–based Approach: Key Internal Controls and Systems (G. Cottell).

Effective Risk Management in a Complex Environment using Electronic Meetings (G. Rodgers).

Facilitation Skills (A. Skelton).

THE PRIVATE–SECTOR EXPERIENCE.

Internal Audit′s Role in Developing CSA: The Securicor Story (D. Nowell–Withers).

CSA and the Audit of Formal Controls (J. Shipway).

Developing Effective Controls with CSA (R. Pradhan).

Embedding Control Self Assessment in the Organisation: ′SAS′ – the ASDA Experience (D. Stephenson).

CSA in a Financial Services Organisation (V. Kubitscheck).

THE PUBLIC–SECTOR EXPERIENCE.

Business Self Assessment in the Department of the Environment, Transport and the Regions (DETR) (M. Haselip).

CSA in Local Government – a Study in Change (N. Cowan).

Control Self Assessment –
The UK Experience in Local Government: Doing it the Ashford Way (D. King).

Control Self Assessment Techniques: Integrating Risk Management, Monitoring, Audit and Control (M. Dudding).

In Good Health: The NHS Experience of Governance, Assurance and Self Assessment (T. Crowley).

A Workshop Approach to CSA in Housing Associations (C. Greenwood).

THE WAY FORWARD.

Winning Hearts and Minds (S. Barlow).

CSA Risk Management and Internal Audit: The Future (A. Wynne).

Appendices.

Further Sources of Information.

Index.

O autorze

About the Editors Keith Wade is Director of CATS International and Chief Executive Officer of Internal Audit Worldwide. CATS is an independent consultancy firm specialising in training in internal audit,business control and corporate governance. Keith is also Director of Audit Studies at Henley Management College. He is involved in providing advice and training on control self assessment (CSA) implementation to several organisations and through CATS runs courses on CSA, risk management and facilitation skills. Andy Wynne is the Technical Manager with Bentley Jennison and has considerable experience of internal audit. He is a member of the ACCA′s Auditing Committee. His articles and book reviews appear regularly in the professional press and he has contributed to a number of CIPFA publications on internal audit. Andy also lectures on internal audit with the City University Business School. He is currently researching internal audit practice in Africa.

Blurb

′Control self assessment is sweeping the management and auditing worlds by storm. At last we have in just one place the authoritative guide to its practical application. Until now CSA had been shrouded in too much mystery and would–be practitioners had been largely at the expensive mercies of consultants or their own trial and error. It is impressive that the editors of this substantial volume have persuaded so many leading practitioners from most sectors and from several countries to pool their immense practical experience of CSA in a highly accessible way.′ Andrew Chambers, Managing Director of Management Audit, Emeritus Professor City University London and former Chief Executive of City Business School ′This book should provide a very useful reference point for anyone who is thinking about introducing CRSA, or who is in the early stages of implementing it. The sections covering experiences of implementing CRSA....are likely to be particularly useful. They should give you help in selecting the right approach and the most appropriate techniques for your own organisation.′ Liam Fitzpatrick, Director, Oxley Fitzpatrick & Associates Ltd Control Self Assessment is ′a formalised, documented and committed approach to the regular, fundamental and open review by managers and staff of the strength of control systems designed and operated to achieve business objectives and guard against critical risks within their sphere of influence′ (Keith Wade). This book gives practical guidance on how such techniques may be introduced in an organisation and describes the implementation of CSA in a variety of organisations both in the private and public sectors.