March 22, 2004

Control Self-Assessment: A Sarbanes-Oxley and Enterprise Risk Management Tool

By John Frank & Jeff Barrett KnowledgeLeader contributing writers

Control Self Assessment (CSA) techniques can play a major role in Sarbanes-Oxley compliance initiatives, enterprise risk management, and internal audit planning. This article describes how CSA can be applied to these pressing initiatives to facilitate decision making and a greater understanding of controls.