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内部控制自我评估(Control Self Assessment,以下简称CSA)是一种在西方发达国家广泛使用的内部审计技术和工具,它是由管理层或业务人员直接参与的考察和评估内部控制
Control Self Assessment (CSA) is an internal audit technique and tool widely used in developed western countries. It is directly investigated by management or operational staff to inspect and evaluate internal control