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.