Internal Audit

Control Self-Assessment | CSA

In order for a state agency to accomplish its mission, effective and efficient controls must be in place. Internal controls not only ensure the mission is accomplished but are also necessary to safeguard taxpayer dollars. According to P1-19-4-505 of the Financial Management Guide, the state has adopted the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO) framework to assist in the establishment of internal controls.  One of the components of the COSO framework is a risk assessment process that identifies and evaluates risks to achieve reporting, operational, and compliance objectives, and the related internal controls to properly mitigate these risks to an acceptable level. To assist state agency management in accomplishing this task, the Office of Internal Audit developed the Control Self-Assessment (CSA) online tool. The CSA is due biennially in March of even numbered years.

Contact Us

Internal Audit

Address: 900 West Capitol Avenue, Suite 310
Little Rock, AR 72201

Phone: 501-682-0370