分类： 美国IIA的CCSA控制自我评估专业考试

CCSA内部控制自我评估专业认证考试资料-CCSA考试官方教材-CSA:Course Overview and The Basics

CSA Begins With The Objectives.
Control Self-Assessment
Management evaluates their own controls and identifies opportunities fbr
improvement.
Two primary tools:
Facilitated workshops
Surveys / Questionnaires
These tools may be used by management to evaluate their control processes.
However, management may not know what to do. Therefore, auditors can take
advantage of an opportunity to work with management and facilitate the CSA
process.

In the internal audit role, auditors are sometimes the owners of the results and
processes and sometimes they are not. It depends. It depends on the business
culture, the objectives, and the concerns.
Sometimes audit may follow-up after the workshop effort. Other times ~hey may
not. Again, it depends.

The role of the auditor and the question of independence and objectivity is often a
concern in a CSA effort. Under the new IIA standards, auditors are allowed to
come closer to the line of objective and independence.
However, common sense should prevail. The auditors should be used to the best
advantage in a CSA effort, without compromising their Objective and
independence guidelines.
CSA Benefits
CSA helps with the understanding of objectives, risks, and controls
CSA develops ownership of results
CSA provides a broader coverage
CSA improves communications
CSA helps with the appropriate analysis and reporting of controls

CSA Concerns
Internal Audit may not be skilled facilitators
Resistance to change.
Lower level staff is often not trained to address controls
Experiential, political, and cultural differences among, participants
Organization not candid enough to reveal root cause
Legal implications

Conducting a CSA workshop is different from conducting a meeting, a training
session, or a presentation. Internal auditors are often called upon to facilitate
CSA workshops because of their expertise with risk and control management,
along with their experience conducting meetings and presentations. Although
these professionals may be perceived as having the basic platform skills to
conduct training sessions, presentations, and meetings, they may not be trained in
specific facilitation techniques. It is recommended that anyone facilitating a
workshop attend appropriate facilitator training.

CCSA内部控制自我评估专业认证考试资料-CCSA Test Sample样卷样题

1. Which is a basic philosophy underlying facilitated workshop approaches to CSA?
A.Effective control should be a shared responsibility involving all employees.B.Internal control should be solely the responsibility of senior management. C.Operational personnel should be independently assessing internal control. D.The internal audit department should be primarily responsible for internal control evaluations.
2. Which phrase best describes a control-based CSA process?
A.evaluating, updating, and streamlining selected control processes.B.examining how well controls are working in managing key risks.C.analyzing the gap between control design and control frameworks .D.determining the cost-effectiveness of controls.
3. During a meeting prior to a CSA workshop, the unit manager tells the facilitator that previous attempts at group discussion have met with staff resistance. How should the facilitator respond?
A.Agree that a CSA workshop would be inappropriate.B.Discuss the reasons for previous resistance and ways to prevent or reduce it.C.Explain how open participants were in CSA workshops conducted elsewhere in the company. D.Reassure the manager that CSA overcomes resistance

7. How should a CSA workshop facilitator deal with shy or quiet individuals who are not participating in discussions?
A.Encourage them to leave if they are uncomfortable participating.B.Ask their opinion on a neutral subject to encourage their participation.C.Go around the room requiring each person's input.D.Contact them after the workshop to obtain their input.
8. Which statement is true regarding strategies?
A.Strategies describe how a company will achieve its objectives.B.Strategies apply only to higher-level, broad, corporate initiatives.C.Strategies are usually developed only by senior executives.D.Strategies are an optional step in the planning process.
9. When an organization engages in benchmarking, it normally compares its performance to:
A.the average performance of other organizations.B.its projected (or budgeted) performance.C.its performance in a prior period.D.the performance of a "best in class" organization.

13. Which component is the foundation of the COSO framework?
A.monitoringB.control activitiesC.control environmentD.information and communication
14. What is the purpose of a control chart?
A.to provide a visual summary of the organization's system of controls.B.to keep track of the major control concerns facing the organization.C.to signal when a process is outside the limits of acceptable variation.D.to assign responsibility for various processes to specific employees
15. Which would improve the control of cash?
A.The cashier reconciles bank accounts monthly.B.Checks are restrictively endorsed at the time of receipt.C.The person who authorizes checks also signs the checks.D.The cashier records cash receipts in customers' accounts.

2011年内部控制自我评估专业资格CCSA考试大纲

P = Candidates must exhibit proficiency ( thorough understanding; ability to apply concepts ) in these topic areas.
P = 考生必须熟练掌握（完全理解，能够运用相关概念）这些主题的领域。
A = Candidates must exhibit awareness ( knowledge of terminology and fundamentals ) in these topic areas.
A = 考生必须基本了解（知道术语和基础知识）这些主题的领域。
Domain I – CSA Fundamentals（5-10%）
一、内部控制自我评估的基本原理（5-10%）
A. Code of Ethics（P） 职业道德规范（P）

二、内部控制自我评估的综合方案（15-25%）
A. Alternative approaches to CSA（A） 内部控制自我评估的方法（A）
风险管理
3. Safety
audits 安全审计
4. Environmental
audits 环境审计
5. Internal
and external audit 内部审计与外部审计
I. Client feedback mechanisms（e.g., interviews, surveys）（A） 客户反馈机制（如面谈，调查）（A）
J. Strategic CSA program planning methodologies or techniques, including resource allocation（A） 战略性内部控制自我评估方案计划方法或技术，包括资源配置（A）
Domain III – Elements of the CSA Process（15-25%）

三、内部控制自我评估流程的要素（15-25%）
A. Management's priorities and concerns（P） 管理层的优先考虑和关注的问题（P）

1. Participants 参与者

四、企业目标与组织绩效（10-15%）
A. Strategic and operational planning processes（A） 战略和业务计划流程（A）

五、风险识别和评估（15-20%）
A. Risk Theory（P） 风险理论（P）
1. Defining
risk 风险定义

2. Impact∕cost-benefit analysis 影响∕成本效益分析
F. Using CSA in enterprise risk management （P） 在企业风险管理中使用内部控制自我评估（P）
Domain VI – Control Theory and Application（20-25%）
六、控制理论及其应用（20-25%）
A. Corporate governance, control theory, and models（P） 公司治理、控制理论和模式（P）
1. Accountability
and responsibility for control 控制的职责和责任
2. Defining
control 控制定义
3. Relationship
between risk, control, and objectives 风险、控制和目标之间的关系
B. Methods for judging and communicating the overall effectiveness of the system of internal control（P） 内控系统整体有效性的判断和沟通方法（P）

CCSA内部控制自我评估专业考试资料-内部控制自我评价（CSA）实践资料