Description
Control Self Assessment (CSA) ist eine Methode, die Managern und Angestellten hilft, systematisch fr ihren Verantwortungsbereich zu bewerten, inwiefern sie zur Erreichung der Unternehmensziele beitragen und sich gegen Betriebsrisiken absichern. CSA ist eine Managementmethode und wird normalerweile durch die interne Revision veranlat, von der sie bisweilen sogar als Mittel zur Erweiterung des Revisionsbereiches eingesetzt wird. CSA gehrt zu den am heiesten und kontroversesten diskutierten Revisions- und Managementfragen. Dieses Buch enthlt Beitrge ber die Einfhrung von CSA in einer groen Zahl ffentlicher und privater Organisationen, wie z.B. Ernst & Young, Arthur Anderson, Guardian Financial Services, Inland Revenue und NHS. Mit einer Flle von Fallstudien. (y01/99) About the Editors Keith Wade is Director of CATS International and Chief Executive Officer of Internal Audit Worldwide. CATS is an independent consultancy firm specialising in training in internal audit,business control and corporate governance. Keith is also Director of Audit Studies at Henley Management College. He is involved in providing advice and training on control self assessment (CSA) implementation to several organisations and through CATS runs courses on CSA, risk management and facilitation skills. Andy Wynne is the Technical Manager with Bentley Jennison and has considerable experience of internal audit. He is a member of the ACCA’s Auditing Committee. His articles and book reviews appear regularly in the professional press and he has contributed to a number of CIPFA publications on internal audit. Andy also lectures on internal audit with the City University Business School. He is currently researching internal audit practice in Africa. THE DEVELOPMENT OF CSA. The Rise and Rise of Control Self Assessment (K. Wade). CRSA: Current State of the Art, Its Origins and Impacts (T. Leech B. McCuaig). Control Self Assessment: Risk Panacea or Fee Developer? (P. Tarling). Quality, Governance and Conduct are Important Control Drivers (J. Ridley). Control Self Assessment: Its Stakeholders and Beneficiaries (J. Rowson). APPROACHES TO CSA. Workshop Techniques (D. Clark). Using Control Self Assessment to Evaluate the Effectiveness of an Organisation’s Control Environment (M. Reinecke). The Use of CRSA Workshops as Part of an Integrated Risk-Management Strategy (D. Gammon). A Questionnaire-based Approach: Key Internal Controls and Systems (G. Cottell). Effective Risk Management in a Complex Environment using Electronic Meetings (G. Rodgers). Facilitation Skills (A. Skelton). THE PRIVATE-SECTOR EXPERIENCE. Internal Audit’s Role in Developing CSA: The Securicor Story (D. Nowell-Withers). CSA and the Audit of Formal Controls (J. Shipway). Developing Effective Controls with CSA (R. Pradhan). Embedding Control Self Assessment in the Organisation: ‘SAS’ – the ASDA Experience ID. Stephenson). CSA in a Financial Services Organisation (V. Kubitscheck). THE PUBLIC-SECTOR EXPERIENCE. Business Self Assessment in the Department of the Environment, Transport and the Regions (DETR) (M. Haselip). CSA in Local Government – a Study in Change (N. Cowan). Control Self Assessment – The UK Experience in Local Government: Doing it the Ashford Way (D. King). Control Self Assessment Techniques: Integrating Risk Management, Monitoring, Audit and Control (M. Dudding). In Good Health: The NHS Experience of Governance, Assurance and Self Assessment (T. Crowley). A Workshop Approach to CSA in Housing Associations (C. Greenwood). THE WAY FORWARD. Winning Hearts and Minds (S. Barlow). CSA Risk Management and Internal Audit: The Future (A. Wynne). Appendices. Further Sources of Information. Index.
