Greater Control Through Self-Assessment | KPMG | ZA

Greater Control Through Self-Assessment

Greater Control Through Self-Assessment

Organisations around the world are looking for a more holistic approach to strengthen and assure the control environment.



KPMG in South Africa


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What is it?

Control Self-Assessment (CSA) is a capability enables auditable entities to self-assess compliance to control frameworks on a periodic basis with independent assurance thereon.

CSA complements both Combined Assurance and Internal Audit for a more holistic across auditable entities.

CSA as a product can be used by

  • Management (1st Level of Defence): as a self-assessment of the adoption and compliance to a control framework
  • Oversight and Independence Assurance (2nd and/or 3rd Levels of Defence): to oversee and confirm the application of the control framework.

The Benefits

  • Enhance the control consciousness of the people within the organisation that are responsible for controls
  • The organisation optimises its control frameworks- The Directors meet corporate governance obligations
  • The Internal Audit function enhances both its coverage and its efficiency
  • Enables early identification of problem areas in the control environment
  • Shifts assurance to 1st Level of Defence to achieve a reduction in the cost of control.

The Difference

Our CSA fully solution integrates within our Internal Audit Methodology and delivery platform to offer:

  • Scalability, in terms of control application and coverage across multiple auditable entities
  • Repeatability, allowing management to assess their level of control adoption as well as operational effectiveness on an ongoing basis, reflecting the progress made in improving an the control environment-
  • Focused effort, as results clearly highlight areas of concern for follow-up
  • Automation, simplifying the issuing, collating and reporting of a CSA.

Our Toolkit

Our CSA toolkit consist of:

  • CSA user guide
  • Control Framework(s)
  • Configured tools (encompassing Dashboard Reporting).

How KPMG can help you

  • Assist in the production of documentation, policies and procedures
  • Develop a CSA Control Framework
  • Provide CSA Training
  • Implement a CSA tool- Provide independent assurance.

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