University System of Maryland Office of Internal Audit

Control Self-Assessment


Control Self-Assessment (CSA) is a process by which University departments assess the adequacy of their internal controls and identify opportunities for improvement.

The CSA process involves two key components:

·        Department staff members play an active role in assessing their internal controls.

·        Department staff members are given the tools to conduct self-audits between Internal Audit visits.

Control Self-Assessment is effective in assessing the control environment, business and financial risk, control activities, and control effectiveness. Although CSA empowers University operating personnel and enhances business partnering between Internal Audit and departmental personnel, it does not eliminate the need for an audit. If you want to perform a self-assessment, use the Control Self-Assessment Guide that follows.

The CSA Table of Contents includes hyperlinked navigation to the sections within the CSA guide..

The Internal Audit Department is available to assist you. Should you require additional information, contact the Internal Audit Department.

Sources: State of Maryland Comptroller’s Office: