Control Self-Assessment

Control self-assessment is a process that allows agencies to evaluate their internal control effectiveness and limit risks in order to better meet their stated mission and vision, goals, and objectives. As the name implies, control self-assessment gives agencies the opportunity to critique the financial, operational, compliance, and strategic risks based on input from their own employees rather than external auditors. However, the goals of self-assessment are much the same as an audit of internal controls: to ensure citizens receive services efficiently and effectively and to show the value and accomplishments of programs operated using public funds.

The policy and procedures that guide agencies in conducting control self-assessment are published in Management Directive 325.11, Evaluating Agency Internal Controls and Risk through Self-Assessment (PDF).

For more information about conducting a control self-assessment, contact the Office of Comptroller Operations, Bureau of Audits at 717.783.0114.