Control self-assessment (CSA)
- Term
- Control self-assessment (CSA)
- Exam
- CISA
- Definition
A process in which business owners assess their own controls.
- Explained
CSA asks process owners to evaluate their own controls, often through workshops or questionnaires. It builds ownership and early awareness of risk, but it is not independent assurance; auditors should validate key results, especially when incidents contradict them.
- In practice
Each quarter, process owners workshop their own controls and record weaknesses.
- Often confused with
- Independent audit
- Exam angle
It complements but does not replace independent audit.
- Related