Control self‐assessment as a route to organisational excellence: A Scottish Housing Association case study

Abstract

Control self‐assessment (CSA) has been discussed as an audit technique, but little practical guidance is available in the UK on the subject. A limited number of public sector organisations have implemented it. This paper describes a case study of CSA implementation in a Scottish Housing Association. The case study details the decision processes that led to the choice of CSA as a favoured audit technique, and the development of CSA skills within the organisation. This paper examines the broader benefits of a CSA approach, in terms of performance management and employee empowerment. This paper also uses a cost benefit analysis to examine the efficacy of CSA for small organisations.

Citation

Sheffield, J. and White, S. (2004), "Control self‐assessment as a route to organisational excellence: A Scottish Housing Association case study", Managerial Auditing Journal, Vol. 19 No. 4, pp. 484-492. https://doi.org/10.1108/02686900410530493