Casals control self assessment presentation

10/8/10 !  Introduction !  CSA experience !  Presentation "  What is CSA? "  Where does it come from? "  Why CSA? How to use it? "  CSA Workshops / Methodology "  CSA within Government Institutions "  Conclusions !  Questions/Comments Miguel García Gosalvez (mgarcia@casals.com) 2 1

10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 3 Miguel García Gosalvez (mgarcia@casals.com) 4 2

10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 15 !  Is a means for taking the pulse to an organization !  Collecting information on the state of its institutional health !  Assessing the risks to achieving its organizational objectives "  Recommendations for change come from employees within the organization "  Requires participation and commitment from top management Miguel García Gosalvez (mgarcia@casals.com) 16 8

10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 19 !  Manuals !  Ethics !  Policies !  Leadership !  Procedures !  Competence !  Bureaucracy !  Communication !  Hierarchy !  Moral !  Regulations !  Confidence !  Laws !  Team Work !  Norms Miguel García Gosalvez (mgarcia@casals.com) 20 10

10/8/10 vs. CSA/CoCo !  Reactive !  Proactive !  Focus on auditors, !  Focus on people & policies & procedures opportunities !  Detect – Correct !  Prevent, Monitor, Learn, Apply !  Inspect Quality !  Build Quality !  Survival of the fittest !  Everyone can contribute !  Staff & Operations !  Audit Driven Solutions driven solutions Miguel García Gosalvez (mgarcia@casals.com) 23 Miguel García Gosalvez (mgarcia@casals.com) 24 12

10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 53 COSO Co Monitor n m io m at Control un rm Activities ica fo In tio Risk Assessment n Control Environment Miguel García Gosalvez (mgarcia@casals.com) 54 27

10/8/10 !  Control Environment "  Values and Beliefs "  Team Environment & Responsibilities "  Skills & Knowledge "  Rewards & Recognition !  Risk Assessment "  Setting Team Objectives "  Planning & Risk Assessment "  Resources Miguel García Gosalvez (mgarcia@casals.com) 55 !  Control Activities !  Monitoring "  Learning and Managing Change !  Communication "  Communication & Relations !  Information Miguel García Gosalvez (mgarcia@casals.com) 56 28

10/8/10 Agree Strongly 7 4 Neither Agree Nor Disagree 1 Disagree Strongly Miguel García Gosalvez (mgarcia@casals.com) 57 !  My role and responsibility in the team is clearly understood by all team members !  People in leadership positions in our organization set a good example !  I have confidence in the accuracy of the information I receive Miguel García Gosalvez (mgarcia@casals.com) 58 29

10/8/10 PURPOSE Know what to do LEARNING COMMITMENT Do it better Want to do it CAPACITY Know how to do it Miguel García Gosalvez (mgarcia@casals.com) 61 !  Availability and Interest !  Real and legit interest for improving !  Opportunities to participate !  Suggestions and recommendations come from within the organization !  The report is generated with the participants Miguel García Gosalvez (mgarcia@casals.com) 62 31

10/8/10 !  Opportunity to listen to others !  Final report is delivered in less than 48 hours and to all participants !  Avoid creating false expectations Miguel García Gosalvez (mgarcia@casals.com) 63 !  2 facilitators !  15-18 participants !  7-8 hours !  Information is collected in writing as well as by votes !  Information is collected in real time Miguel García Gosalvez (mgarcia@casals.com) 64 32

10/8/10 !  Includes what can be done and not just a passive and descriptive explanation !  Report has to be followed up, soon, with an action plan. !  Facilitators are just that, facilitators Miguel García Gosalvez (mgarcia@casals.com) 65 !  Software is a support tool but not the key element !  Indicators are based in the internal control model and: "  short "  easy to understand "  cover a single concept "  self-explanatory Miguel García Gosalvez (mgarcia@casals.com) 66 33

10/8/10 !  Indicatorsare based in the internal control model and: "  Designed to avoid Yes/No "  Cover relevant aspects for all levels within the organization "  Respectful with everybody Miguel García Gosalvez (mgarcia@casals.com) 67 !  People as key element !  There is a lot more than audit reports (“El papel lo aguanta todo”) !  Key Idea: Achieve Objectives !  “Be in Control” vs. “Controlling” Miguel García Gosalvez (mgarcia@casals.com) 68 34

Casals control self assessment presentation

by icgfmconference on Oct 14, 2010

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Casals control self assessment presentation — Document Transcript