Control Self-Assessment
Reference model
Control Self-Assessment helps identify control weaknesses and improvement opportunities.
About this model
A structured approach to assess the effectiveness of internal controls by involving employees in the evaluation process.
Originator not stated.
How to read it
- Focus on the responses from employees to gauge control effectiveness.
- Look for patterns in identified weaknesses to prioritize improvements.
What this does
Evaluates the effectiveness of internal controls by engaging employees in assessing their own processes and controls, identifying gaps and areas for improvement.
When to use it
Use it when you want to understand the effectiveness of internal controls and engage employees in the assessment process to foster accountability.
Not when: Do not use it when there is a lack of employee engagement or when external validation of controls is required.
What happens next
Conduct a follow-up audit to validate the findings and ensure implementation of improvements.
Golden thread
Builds on ←
- Risk Assessment
- Internal Control Framework
Feeds into →
- Audit Plan
Use this tool, free
Sign in to open the worksheet. Your work saves as you type, the AI can draft the parts you have not filled in, and you finish with an analysis and a 30/60/90-day action plan.
Drafted with AI and reviewed by Eccellere on 04/11/2026. Guidance, not advice: apply your own judgement.