Upon completion of this course, participants will be able to:

• Understand the principles, benefits, and implementation of a formal Control Self-Assessment (CSA) program.
• Master techniques for mapping and analyzing critical business processes to identify control points.
• Design effective CSA workshops or structured questionnaires to engage process owners.
• Evaluate both the **Design Effectiveness** and **Operating Effectiveness** of internal controls.
• Differentiate between inherent risk and residual risk within the context of the business process.
• Develop clear, actionable remediation plans for identified control gaps and weaknesses.
• Integrate CSA results with the organization's Enterprise Risk Management (ERM) and Internal Audit functions.
• Report CSA findings and status updates effectively to senior management and governance committees.

• Internal Auditors and Control Assurance Professionals
• Business Process Owners and Operational Managers
• Risk and Compliance Analysts and Coordinators
• Quality Assurance and Continuous Improvement Specialists
• Internal Control Documentation and Governance Staff

• Group Business Process Mapping and Control Identification Workshops
• Case Studies on Successful CSA Implementation and Cultural Impact
• Role-Playing CSA Workshop Facilitation and Bias Management
• Individual Control Gap Analysis and Remediation Plan Drafting Exercises
• Discussions on Integrating CSA with SOX/Internal Control Compliance

Unit 1: Fundamentals of Control Self-Assessment (CSA)

• Defining CSA and differentiating it from traditional internal auditing.
• Key benefits: fostering risk ownership, reducing audit costs, and improving control awareness.
• Understanding the role of CSA in the **First Line of Defense** (process ownership).
• Overview of the CSA methodology: planning, workshop design, analysis, and reporting.
• The importance of management support and training for successful CSA implementation.

Unit 2: Business Process Mapping and Risk Identification

• Techniques for mapping end-to-end critical business processes (e.g., order-to-cash, procure-to-pay).
• Identifying and documenting inherent risks associated with process steps.
• Understanding common process risks: fraud, error, system failure, and compliance breaches.
• Defining control objectives and desired outcomes for each critical process point.
• Establishing risk criteria and using a risk scoring matrix for prioritization.

Unit 3: Control Evaluation Methodology

• Evaluating **Control Design Effectiveness**: assessing if the control is properly structured to meet the objective.
• Evaluating **Control Operating Effectiveness**: determining if the control is consistently functioning as intended.
• Key control attributes: preventive vs. detective, automated vs. manual, and compensating controls.
• Techniques for gathering control evidence (interviews, process walkthroughs, documentation review).
• Determining the **Residual Risk** after control assessment.

Unit 4: CSA Workshop and Tool Management

• Designing and facilitating effective CSA workshops for control owners.
• Developing structured, clear CSA questionnaires and self-declaration forms.
• Techniques for managing potential bias and ensuring honest self-assessment.
• Utilizing CSA software tools for data collection, analysis, and reporting.
• Quality assurance and review of CSA results by the central governance team.

Unit 5: Reporting, Remediation, and Integration

• Developing clear, risk-based remediation plans with owners, due dates, and acceptance criteria.
• Tracking remediation status and managing follow-up review for closure.
• Reporting CSA results and control gaps to senior management and audit committees.
• Integrating CSA results into the Internal Audit planning and scope definition.
• Sustaining the CSA program and incorporating lessons learned for continuous process improvement.