The Institute of Internal Auditors run courses, seminars and offer Certification in Control Self-Assessment (CCSA). Today, a wide range of entities including private sector companies, voluntary sector (charities) and the public sector entities use CSA to assess the effectiveness of their risk management and control processes. In the United Kingdom in 2011 the Financial Services Authority (now Financial Conduct Authority) recognised in its recommendations for the improvement of operational risk management that the assessment of risks through a control self-assessment may be an important means of identifying risks. In the United States when the Sarbanes-Oxley Act was implemented in 2007, section 404 of the Act required the companies to perform a top down risk assessment which necessitated CSA. In March 2000, the European Commission approved a white paper on CSA. Control Self-Assessment (CSA) is a technique that was originally developed by Gulf Canada in 1987.
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