775:
930:
would have catastrophic consequences if it occurred. These risks should have a high overall risk score (generally calculated as a product of the probability of a risk occurring and the impact if it does occur on a scale of 1 to 5). Individuals performing the control self-assessment are consequently unable to significantly differentiate between risks leading to extreme low probability risks either being excluded from the analysis or grouped together with other more probable (but still unlikely) risks that have a less severe impact.
754:. This report has to include an evaluation of the effectiveness of the internal controls and procedures that are related to financial reporting. To meet this requirement organisations increasingly began to perform a control self-assessment using a recognised standard methodology. The organisation's external auditors, who are required to sign-off the internal control report, typically became more deeply involved in the control self-assessment process as it facilitated their later review of the internal control report.
818:
733:'s Central Financial Service developed a control self-assessment process. This first control self-assessment identified several areas for improvement in internal control across the Commission most notably the need to implement a more systematic approach to risk management. The outcome of this first self-assessment was the implementation of the requirement for every
40:
744:. In order to comply with section 404 of the Act the company had to perform a top down risk assessment which necessitated the production of an "internal control report" that affirmed "the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting."
866:
requirements considered necessary for effective control of each IT process with the organisation. Assessment and evaluation of these components using the
Management Guidelines component provides an assessment mechanism that generates a maturity model indicating if the organisation is meeting its control objectives.
716:
in 1992. In section 4, Reporting and
Controls, Cadbury made a number of recommendations that led to the increased adoption of control self-assessment in the UK. In particular section 4.5 of the Code of Practice contained within the report required that the directors of a company should report on the
644:
that control self-assessments are performed on IT systems and operational processes on a regular basis. Benefits claimed for control self-assessment include creating a clear line of accountability for controls, reducing the risk of fraud and the creation of an organisation with a lower risk profile.
785:
The first step in control self-assessment is to document the organisation's control processes with the aim of identifying suitable ways of measuring or testing each control. The actual testing of the controls is performed by staff whose day-to-day role is within the area of the organisation that is
933:
The continual focus on risk elimination that a control self-assessment can lead to has also been criticised. The process of continual evaluation of risks and making plans to mitigate and eliminate them may lead to an unbalanced corporate culture where risks are eliminated ignoring the risk-return
929:
Some researchers have criticised control self-assessment as a flawed approach as the way risk is defined and measured is unsophisticated. In particular, control self-assessment may understate risk by not identifying extreme downside risk. An extreme downside risk is a highly improbable event that
648:
In certain circumstances control self-assessment is not always effective. For example, it can be difficult to implement in a decentralised environment, in organisations where there is high employee turnover, where the organisation goes through frequent change or where the senior management of the
857:
focused methodology suitable for assessing system based controls. It provides a cost-effective technique to determine the status of information security controls, identify any weaknesses and, where necessary, define an improvement plan. The methodology uses a questionnaire that contains specific
765:
recognised in its recommendations for the improvement of operational risk management that the assessment of risks through a control self-assessment may be an important means of identifying risks. It also noted that for the assessment to be fully effective it had to be fully integrated into the
865:
methodology can be used for control self-assessment; like the NIST methodology it was designed for IT focused assessments. COBIT's
Process Description component provides a reference model of an organisation's processes and their ownership. Its Control Objectives component provides a set of
676:
Over the next ten years Gulf Canada developed a framework to support the analysis and evaluation of control processes by operational staff. This included anonymous voting to ensure there was no impediment to staff expressing their views. The approach was first published in
728:
approved a white paper on reform that led to a major change in the way the
Commission was managed. These changes included recommendations for each department to establish an effective internal control system. To support the implementation of the internal controls the
916:
A number of other soft benefits have been claimed for organisations performing control self-assessment. These include a better understanding of business operations (by both management and operational staff); stronger awareness of risk practices; a reinforced
627:
of error. Since its introduction the technique has been widely adopted in the United States, European Union and other countries. There are a number of ways a control self-assessment can be implemented but its key feature is that, in contrast to a traditional
698:
Initially external auditors ignored the benefits of control self-assessment even though it was effective at providing audit evidence around the "soft" areas (such as staff morale) that are critical to the effectiveness of internal control systems.
686:
Following Gulf Canada's introduction of control self-assessment many private sector organisations implemented similar techniques. In the United States several states made reviews based on control self-assessment practices mandatory as did the
821:
A heatmap produced from the information captured in a control self-assessment. The cluster of issues in the red and amber sections of the heatmap indicate that this is a high risk area and probably in need of new or changed control
858:
control objectives and techniques against a system or group of systems can be tested and measured. The methodology was designed for United States federal agencies but can also be valuable for private sector organisations.
896:
A number of software packages are available to support the control self-assessment process. These are typically modified versions of software developed originally for internal use by audit and accountancy firms such as
632:, the tests and checks are made by staff whose normal day-to-day responsibilities are within the business unit being assessed. A self-assessment, by identifying the higher risk processes within the organisation, allows
804:
On completion of the assessment each control may be rated based on the responses received to determine the probability of its failure and the impact if a failure occurred. These ratings can be mapped to produce a
619:
is a technique developed in 1987 that is used by a range of organisations including corporations, charities and government departments, to assess the effectiveness of their risk management and control processes.
878:
888:
A number of other methodologies to standardise the control self-assessment have been published. The
Institute of Internal Auditors offers a certification in control self-assessment practice.
1256:
673:
requiring the company to report on its internal controls and the difficulties it was facing in estimating its oil and gas reserves using more traditional audit measures.
683:
in
December 1990. Gulf Canada discontinued this facilitated meeting approach in 1997 although it continued with control self-assessment using different techniques.
1375:
1405:
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1456:
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304:
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289:
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being examined as they have the greatest knowledge of how the processes operate. The two common techniques for performing the evaluations are:
692:
688:
669:. The decision to fully implement control self-assessment at Gulf Canada was driven by a number of factors. These included the presence of a
294:
603:
454:
158:
55:
1105:
1260:
790:
Workshops, that may be but do not have to be independently facilitated, involving some or all staff from the business unit being tested;
309:
299:
65:
1301:
1147:
1015:
746:
361:
489:
366:
314:
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1336:
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to plan their work more effectively. A number of governmental organisations require the use of control self-assessment. In the
398:
1481:
1225:
1214:
1155:
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913:(by examining data that may flag unusual patterns of transactions) and results in an organisation with a lower risk profile.
870:
779:
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351:
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596:
403:
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1044:
237:
113:
1019:
529:
464:
39:
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854:
661:, Bruce McCuaig was dissatisfied with the standard auditing techniques in use following the impact of the
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514:
252:
118:
60:
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23:
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Control self-assessment creates a clear line of accountability for controls, reduces the risk of
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50:
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to chair an investigation into corporate governance. The committee published its report
1337:"Enhancing frameworks in the standardised approach to operational risk â Guidance note"
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711:
707:
703:
670:
449:
417:
128:
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173:
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control self-assessment methodology is based on customised questionnaires. It is an
750:
494:
233:
1231:
1134:
657:
Control self-assessment was developed by Gulf Canada in 1987 when the company's
380:
1257:"2nd Quality Conference for Public Administration in the EU: Note for the File"
484:
168:
31:
1136:
Professional
Practice Pamphlet 98-2 A Perspective on Control Self-Assessment
901:
or by niche vendors specialising in business or financial management tools.
662:
1073:
898:
666:
1143:
826:
Six basic methodologies for control self-assessment have been defined:
806:
798:
267:
247:
153:
1535:"Companies Using Control Self Assessment Don't Really Know their Risk"
1074:"Control self-assessment:Everybody pitching in with internal controls"
883:
International
Standards for Professional Practice of Internal Auditing
1106:"Control Self-Assessment:The Future of Store Audits in Retail Stores"
413:
88:
1402:"Security Self-assessment Guide for Information Technology Systems"
910:
862:
816:
773:
717:
effectiveness of the company's system of internal control in each
641:
629:
436:
218:
83:
706:'s publishing empire, the United Kingdom government commissioned
623:
A "control process" is a check or process performed to reduce or
1380:
Journal of the
Information Systems Audit and Control Association
1376:"Control Self-assessment for Information and Related Technology"
1255:
Central
Financial Service, European Commission (18 March 2002).
223:
793:
Surveys or questionnaires completed independently by the staff.
1457:"A comprehensive risk and control self-assessment methodology"
702:
After a number of financial scandals, notably the collapse of
649:
organisation does not foster a culture of open communication.
1181:(Second ed.). John Wiley & Sons Limited. p. 81.
1427:
Brink's Modern Internal Auditing: A Common Body of Knowledge
991:"The Use of Control Self-Assessment by Independent Auditors"
801:, not the business unit staff, will perform the assessment.
797:
Both approaches are the opposite of formal audits where the
1085:
1083:
885:
and was adopted by a large number of major organisations.
778:
Section 1 of the control self-assessment form used by the
1090:
Spencer Pickett, K.H. & Pickett, Jennifer M. (2010).
1442:
Operational Risk: Practical Approaches to Implementation
737:
to perform a control and risk self-assessment annually.
1094:(3rd ed.). John Wiley & Sons Ltd. p. 585.
873:
based its control self-assessment methodology on the
1283:"Improving Internal and External Audit Coordination"
989:Gilbert W. Joseph; Terry J. Engle (December 2005).
921:regime and internal audit efficiency improvements.
766:financial organisation's risk-management process.
1478:"Certification in Control Self Assessment (CCSA)"
1533:Lee, Judy; Wee, Lieng-Seng (28 September 2005).
1455:Gene Ălvarez; Phil Gledhill (24 November 2010).
1067:
1065:
1063:
1061:
830:Internal Control Questionnaire (ICQ) self-audit
1406:National Institute of Standards and Technology
1129:
1127:
1125:
881:framework. The methodology became part of the
851:National Institute of Standards and Technology
713:The Financial Aspects of Corporate Governance
597:
8:
1528:
1526:
1281:Engel, Terry J.; Joseph, Gilbert W. (2007).
984:
982:
980:
305:International Financial Reporting Standards
1194:"Use of control self-assessment in audits"
1012:"Control Self-assessment: An Introduction"
809:showing potential areas of vulnerability.
740:In 2007 the United States implemented the
604:
590:
18:
1215:Financial Aspects of Corporate Governance
16:Technique to assess process effectiveness
1369:
1367:
1179:The Essential Guide to Internal Auditing
1395:
1393:
1072:McNally, J.Stephen (12 November 2007).
976:
877:approaches of the 1990s as well as the
30:
1318:
1307:
770:Performing the control self-assessment
693:Canadian Deposit Insurance Corporation
1429:. John Wiley & Sons Inc., Canada.
934:ratio of different business choices.
689:Federal Deposit Insurance Corporation
295:Generally-accepted auditing standards
7:
1192:Joseph, Gilbert W (1 August 2001).
310:International Standards on Auditing
1302:The Institute of Internal Auditors
1148:The Institute of Internal Auditors
1016:The Institute of Internal Auditors
653:Development and worldwide adoption
14:
1289:(2). CSA Sentinel. Archived from
367:Notes to the financial statements
315:Management Accounting Principles
38:
1041:"FFIEC IT Examination Handbook"
1482:Institute of Internal Auditors
1346:. January 2011. Archived from
1092:The Internal Auditing Handbook
965:Federal Transit Administration
871:Institute of Internal Auditors
780:Federal Transit Administration
731:Directorate-General for Budget
665:affair on the parent company,
1:
1177:K.H. Spencer Pickett (2011).
1111:. Protivit Incorporated. 2006
290:Generally-accepted principles
1344:Financial Services Authority
961:Control self-assessment tool
763:Financial Services Authority
1220:(Report). 1 December 1992.
640:it is a requirement of the
1596:
1507:"Control Self Assessment"
833:Customised questionnaires
159:Constant purchasing power
56:Constant purchasing power
875:Total Quality Management
490:Accounting organizations
478:People and organizations
1425:Robert Moeller (2009).
1043:. FFIEC. Archived from
842:Control model workshops
617:Control self-assessment
238:Amortization (business)
1511:PriceWaterhouseCoopers
1440:Ălvarez, Gene (2004).
1317:Cite journal requires
823:
782:
1374:Sunil Bakshi (2004).
845:Interactive workshops
820:
777:
362:Management discussion
1575:Corporate governance
1263:on 27 September 2006
919:corporate governance
839:Interview techniques
667:Gulf Oil Corporation
329:Financial statements
282:Accounting standards
735:Directorate General
726:European Commission
555:Earnings management
525:Positive accounting
399:Double-entry system
389:Bank reconciliation
194:Revenue recognition
1400:Marianne Swanson.
824:
783:
742:Sarbanes-Oxley Act
724:In March 2000 the
625:eliminate the risk
530:SarbanesâOxley Act
465:SarbanesâOxley Act
394:Debits and credits
229:Cost of goods sold
184:Matching principle
1196:. The CPA Journal
993:. The CPA Journal
634:internal auditors
614:
613:
575:Two sets of books
570:Off-balance-sheet
212:Selected accounts
149:Accounting period
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1076:. accountingweb.
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1018:. Archived from
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680:Internal Auditor
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42:
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836:Control guides
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751:§ 7262(a)
708:Adrian Cadbury
704:Robert Maxwell
671:consent decree
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416: /
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234:Depreciation
142:Key concepts
114:Governmental
1540:. Dragonfly
508:Development
485:Accountants
381:Bookkeeping
300:Convergence
258:Liabilities
189:Materiality
77:Major types
1559:Categories
1544:2012-03-14
1516:2012-03-10
1492:2012-10-03
1463:2012-03-10
1459:. Risk.net
1411:2012-04-04
1357:2012-03-11
1297:2012-04-02
1267:2012-03-12
1241:2012-03-12
1227:0852589131
1200:2012-03-12
1163:2012-03-31
1157:089413406X
1115:2012-03-30
1051:2012-03-10
1026:2012-03-10
997:2012-03-10
971:References
822:processes.
543:Misconduct
169:Fair value
119:Management
61:Management
32:Accounting
925:Criticism
747:15 U.S.C.
663:Watergate
565:Hollywood
445:Financial
347:Cash-flow
104:Financial
1565:Auditing
1150:. 1998.
938:See also
905:Benefits
899:Deloitte
799:auditors
691:and the
550:Creative
520:Research
450:Internal
437:Auditing
253:Goodwill
248:Expenses
99:Forensic
24:a series
22:Part of
1144:Florida
807:heatmap
757:In the
515:History
409:Journal
268:Revenue
154:Accrual
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879:COSO's
749:
460:Report
414:Ledger
357:Income
352:Equity
263:Profit
243:Equity
219:Assets
124:Social
89:Budget
1538:(PDF)
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1109:(PDF)
911:fraud
863:COBIT
642:FFIEC
630:audit
455:Firms
84:Audit
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1323:help
1222:ISBN
1152:ISBN
869:The
861:The
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224:Cash
109:Fund
94:Cost
129:Tax
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