Date post: | 05-Dec-2014 |
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Business |
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! 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
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! 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
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! Manuals ! Policies ! Procedures ! Bureaucracy ! Hierarchy ! Regulations ! Laws ! Norms
! Ethics ! Leadership ! Competence ! Communication ! Moral ! Confidence ! Team Work
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! Reactive ! Focus on auditors,
policies & procedures ! Detect – Correct
! Inspect Quality ! Survival of the fittest
! Audit Driven Solutions
! Proactive ! Focus on people &
opportunities ! Prevent, Monitor, Learn,
Apply ! Build Quality ! Everyone can contribute ! Staff & Operations
driven solutions
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CSA/CoCo vs.
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Control Environment
Risk Assessment
Control Activities
Monitor
Info
rmat
ion
Comm
unication
COSO
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! Control Environment " Values and Beliefs " Team Environment & Responsibilities " Skills & Knowledge " Rewards & Recognition
! Risk Assessment " Setting Team Objectives " Planning & Risk Assessment " Resources
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! Control Activities
! Monitoring " Learning and Managing Change
! Communication " Communication & Relations
! Information
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Disagree Strongly
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4
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Agree Strongly
Neither Agree Nor Disagree
! 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
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PURPOSE Know what to do
COMMITMENT Want to do it
LEARNING Do it better
CAPACITY Know how to do it
! 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
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! Opportunity to listen to others ! Final report is delivered in less
than 48 hours and to all participants
! Avoid creating false expectations
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! 2 facilitators ! 15-18 participants ! 7-8 hours ! Information is collected in writing
as well as by votes ! Information is collected in real
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! 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
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! 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
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! Indicators are based in the internal control model and: " Designed to avoid Yes/No " Cover relevant aspects for all
levels within the organization " Respectful with everybody
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! 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 ([email protected]) 68