| Budget Amount *help |
¥1,200,000 (Direct Cost: ¥1,200,000)
Fiscal Year 2006: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2005: ¥700,000 (Direct Cost: ¥700,000)
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| Research Abstract |
CSA-facilitated meeting formats can be viewed as an effective tool for risk management audit. CSA allows internal auditor to identify business risk in the very broad sense, to monitor closely the manner in which exposure to risk fluctuates, and to provide instant feedback on risk exposure to the relevant departments.
However, the issue about internal auditor's independence arises as to internal auditor should become CSA facilitators. The more that CSA principles are embraced, the greater the potential erosion of auditor's independence.
In fact, internal auditor must possess additional skills for participative CSA approach, which includes the communication ability throughout the session. They must have good facilitation skills.
Facilitation skills on CSA involvement which includes the ability to solve the unstructured problems, to model the decision-making, to forecast the transformation, to negotiate the agreement, and to discuss the discretion, are good effect for internal auditor's independence through our researches.
Once participative CSA approach is implemented, it becomes a highly effective way of conducting new style "audits". A CSA session is the audit. If internal auditors are process owners of workshop, CSA is a technique that adds value to the "risk management audit", then the CSA approach will not spoil the auditor's independence.
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