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Control self-assessment is a technique dev … Control self-assessment 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. A "control process" is a check or process performed to reduce or eliminate the risk 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 audit, 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 internal auditors to plan their work more effectively. A number of governmental organisations require the use of control self-assessment. In the United States it is a requirement of the FFIEC 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. 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 organisation does not foster a culture of open communication.ot foster a culture of open communication.
, Control Self Assessment (CSA) (Selbstbeurt … Control Self Assessment (CSA) (Selbstbeurteilung Interner Kontrolle) ist ein Konzept zur gezielten Sammlung und Auswertung von Informationen zu organisations- und/oder prozessbezogenen Zielen, Risiken und Kontrollen. Es gibt zwei grundlegende Vorgehensweisen, Workshops oder Erhebungen. Bei einem als Befragung durchgeführten Control Self Assessment füllen ein oder mehrere befragte Einheiten Fragebögen aus, die selbständig oder zentral ausgewertet werden können. Diese Befragung kann den Einheiten (Menschen, Gruppen, Abteilungen, Regionen, …) helfen sich ihrer Ziele, Risiken, Schwächen oder Stärken bewusst zu werden. Ein CSA kann den Umfang eines kleinen Tests, bis hin zu einer großen Befragung haben. Das Ergebnis ist für jede teilnehmende Einheit einzeln auswertbar und nicht von der Größe der befragten Gruppe abhängig.n der Größe der befragten Gruppe abhängig.
, التقييم الذاتي للرقابة مصطلح حديث بالتدقيق … التقييم الذاتي للرقابة مصطلح حديث بالتدقيق يمكن ترجمته على انه: (التقييم الذاتي للرقابة) ويهدف (CSA) إلى تعليم الإدارة الدنيا المسؤولية الرقابية والمتابعة والتركيز على المواضيع العالية الخطورة.ويهدف برنامج (CSA) إلى تحسين/تدعيم مسؤوليات التدقيق، وهو ليس ببديل عنه أو بديل عن مسؤوليات التدقيق. الأساليب الأساسية لبرامج التقييم الذاتي للرقابة :1) الأسلوب الميسّر «الاجتماع مع فرق العمل المختلفة» شكل الأسلوب قد يكون بناء على الأهداف، المخاطر، الرقابة، العمليات في المؤسسة.2) أسلوب الإقرار الذاتي.3) أسلوب الإستبيان.) أسلوب الإقرار الذاتي.3) أسلوب الإستبيان.
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Control self-assessment is a technique dev … Control self-assessment 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. 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 organisation does not foster a culture of open communication.ot foster a culture of open communication.
, Control Self Assessment (CSA) (Selbstbeurt … Control Self Assessment (CSA) (Selbstbeurteilung Interner Kontrolle) ist ein Konzept zur gezielten Sammlung und Auswertung von Informationen zu organisations- und/oder prozessbezogenen Zielen, Risiken und Kontrollen. Es gibt zwei grundlegende Vorgehensweisen, Workshops oder Erhebungen. Ein CSA kann den Umfang eines kleinen Tests, bis hin zu einer großen Befragung haben. Das Ergebnis ist für jede teilnehmende Einheit einzeln auswertbar und nicht von der Größe der befragten Gruppe abhängig.n der Größe der befragten Gruppe abhängig.
, التقييم الذاتي للرقابة مصطلح حديث بالتدقيق … التقييم الذاتي للرقابة مصطلح حديث بالتدقيق يمكن ترجمته على انه: (التقييم الذاتي للرقابة) ويهدف (CSA) إلى تعليم الإدارة الدنيا المسؤولية الرقابية والمتابعة والتركيز على المواضيع العالية الخطورة.ويهدف برنامج (CSA) إلى تحسين/تدعيم مسؤوليات التدقيق، وهو ليس ببديل عنه أو بديل عن مسؤوليات التدقيق. الأساليب الأساسية لبرامج التقييم الذاتي للرقابة :1) الأسلوب الميسّر «الاجتماع مع فرق العمل المختلفة» شكل الأسلوب قد يكون بناء على الأهداف، المخاطر، الرقابة، العمليات في المؤسسة.2) أسلوب الإقرار الذاتي.3) أسلوب الإستبيان.) أسلوب الإقرار الذاتي.3) أسلوب الإستبيان.
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, تقييم ذاتي للرقابة
, Control Self Assessment
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