Casals control self assessment presentation

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Control Self Assessment (CSA) is a means for taking the pulse of an organization, collecting
information on the state of its institutional health, and assessing risks to achieving
its organizational objectives. It gives employees an inter-active and anonymous forum in
which to indicate what is working for them, what is not, why not and what can be done
about it. The power of self-assessment lies in its ability to provide information that would
not otherwise be easily obtainable, through the participation of employees who know better
than anyone what is helping them or stopping them from getting their work done.
CSA analyzes major institutional processes both within and across departmental boundaries
and may gather data that helps set the scope of annual audits.

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Casals control self assessment presentation

  1. 1. 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
  2. 2. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 3 Miguel García Gosalvez (mgarcia@casals.com) 4 2
  3. 3. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 5 Miguel García Gosalvez (mgarcia@casals.com) 6 3
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  5. 5. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 9 Miguel García Gosalvez (mgarcia@casals.com) 10 5
  6. 6. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 11 Miguel García Gosalvez (mgarcia@casals.com) 12 6
  7. 7. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 13 Miguel García Gosalvez (mgarcia@casals.com) 14 7
  8. 8. 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
  9. 9. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 17 Miguel García Gosalvez (mgarcia@casals.com) 18 9
  10. 10. 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
  11. 11. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 21 Miguel García Gosalvez (mgarcia@casals.com) 22 11
  12. 12. 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
  13. 13. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 25 Miguel García Gosalvez (mgarcia@casals.com) 26 13
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  24. 24. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 47 Miguel García Gosalvez (mgarcia@casals.com) 48 24
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  27. 27. 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
  28. 28. 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
  29. 29. 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
  30. 30. 10/8/10 Miguel García Gosalvez (mgarcia@casals.com) 59 Miguel García Gosalvez (mgarcia@casals.com) 60 30
  31. 31. 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
  32. 32. 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
  33. 33. 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
  34. 34. 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

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