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. Therefore each state agency is required to maintain a Control Self-Assessment (CSA) of Agency risks and corresponding control activities. The Agency CSA is to be submitted to the Office of Internal Audit once every two years, in accordance with the DFA Financial Management Guide (R1-19-4-505). The CSA process is an opportunity for management to evaluate the effectiveness and efficiency of the existing system of internal control. While the process can be tedious and daunting, if performed correctly, it can be a valuable management tool to review and improve the current internal control system.