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Evaluating internal controls: control self-assessment in government.(includes related article)
A system of internal control is a tool for ensuring that an organization realizes its mission and objectives. While internal controls are often thought to be the domain of accountants and auditors, it is actually management that has primary responsibility for proper controls. A critical element of any comprehensive internal control system is regular monitoring of the effectiveness of internal controls to determine whether they are well designed and functioning properly. (1) One technique for monitoring internal controls is the concept of control self-assessment, or GSA.
The Institute of Internal Auditors defines control self-assessment as "a process through which ...
- Deloitte purchases internal controls unit.(Deloitte and Touche acquires Control...
- Magazine article from: Accounting Today July 8, 1996 700+ words
...In an effort to fill out its internal controls consulting practice, Deloitte...Touche said it had acquired the Control Self Assessment unit of Mapco Inc...The main competitors in the internal controls are other Big Six accounting...
- Section 404 compliance: telling it like it is; It's 'showtime' for reporting on...
- Financial Executive Sinnett, William M. January 1, 2005 700+ words
...documentation, process flow charts and control self-assessments. By mid-2003...will report on its system of internal controls in its 10-K. "Once we get through the process of assessing internal controls, we'll figure out how to...
- FRS RiskResolve Implemented as Cornerstone of NetBank, Inc.'s SOX Compliance...
- Press release article from: Business Wire April 10, 2006 700+ words
...compliance processes and internal controls by automating and...need for risk and control self-assessment. To...managing risks, internal controls and compliance mandates...integrates Risk and Control Self-Assessment and...
- Media Resource Bulletin -- Fraud at Prudential: A Lesson in Internal Controls.
- Press release article from: Business Wire August 18, 1997 700+ words
...organization-wide internal controls and the necessity...Fla. "Strong internal controls provide reasonable...techniques such as control self-assessment can...has developed an internal controls framework which serves...
- REVIEWING INTERNAL CONTROLS A Fresh Approach.(Sandia National Laboratories)
- Magazine article from: Strategic Finance SIDES, MICHAEL A. GROSSO, CHARLES B. August 1, 2001 700+ words
THIS FOUR-PHASE PROJECT REVAMPED INTERNAL CONTROLS AT SANDIA NATIONAL LABORATORIES RECAPPING PART 1: When...its Financial Stewardship Plan (FSP)--and used the Control Self-Assessment (CSA) methodology as well. The Institute...
- Compliance through self-assessment: CSA workshops may hold the key to increased...
- Magazine article from: Internal Auditor Carter, Chris April 1, 2007 700+ words
...expenditure of time and manpower. Control self-assessment (CSA) techniques...documentation based on identified changes in internal controls over financial reporting and evaluate...about the design and effectiveness of internal controls over financial reporting during the...
- CSA by any name: control self-assessment, in its various forms, can be a...
- Magazine article from: Internal Auditor Hubbard, Larry D. December 1, 2002 700+ words
CONTROL SELF-ASSESSMENT (CSA) is a generic term that covers risk self...ways. * Line employees, instead of internal auditors, evaluate internal controls. * Often, work teams, not the auditors, issue a report detailing...
- Open Text's expanded Internal Controls solution helps reduce the costs of...
- Press release article from: M2 Presswire March 6, 2006 700+ words
...Corporation: Open Text's expanded Internal Controls solution helps reduce the costs of...comprehensive, central management of internal controls for more cost-effective, sustainable...release of a major new version of its internal controls software, with new features to manage...
