"The influence of CSA-facilitated meeting formats on the independence of internal auditor"

可将CSA促成的会议形式视为风险管理审计的有效工具。CSA允许内部审计师在非常广泛的意义上识别业务风险，密切监控风险敞口的波动方式，并向相关部门提供风险敞口的即时反馈。但内部审计师是否应该成为CSA促进者，这就产生了内部审计师独立性的问题。越多的CSA原则被接受，审计师的独立性的潜在侵蚀越大。事实上，内部审计师必须具备参与性CSA方法的额外技能，包括整个会议期间的沟通能力。通过研究发现，CSA参与的促进技能包括解决非结构化问题的能力、模拟决策的能力、预测转变的能力、协商协议的能力、讨论自由裁量权的能力等，对内部审计师的独立性有很好的促进作用，一旦实施参与式CSA方法，它将成为开展新型“审计”的一种高效方式。CSA会议是审计。如果内部审计师是工作室的过程所有者，CSA是一种为“风险管理审计”增值的技术，那么CSA方法不会损害审计师的独立性。

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.