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CSA Certification Program:


Certified Strategic Auditor (CSA)


Admission Requirements:


  • A business related degree from a recognized tertiary institution

  • Those with professional qualifications will be considered on on a case-by-case basis as equivalent  of relevant working experience.

  • Successfully attended 5 days (equivalent) intensive corporate strategic auditing seminars conducted by ACSA or ACSA approved educational providers.


Examination Components:


Each candidate is required to conduct a corporate strategic audit research of an approved company (or organization) that has been in existence for the last 3 years. At the end of the research, candidate needs to produce a corporate strategic auditing research report for submission to ACSA that will be examined on all the required competencies.


Format of the Corporate Strategic Audit Research Report for assessment needs to follow current APA format (i.e., Times New Roman 12 pt. font, double-spaced) and submits in soft copy only to ACSA.


ACSA is committed to maintaining and upholding intellectual integrity. All candidates have obligations to prevent violations of academic integrity and take corrective action when they occur. The adjudication process will involve imposing sanctions which may include, but are not limited to, a failing grade on the report, a failing grade in a course, suspension or dismissal from the ACSA, upon candidates who commit the following academic violations:


Plagiarism: Presenting the ideas, words, or products of another as one’s own. Plagiarism includes use of any source to complete academic assignments without proper acknowledgement of the source. Reuse or re-submission of a student’s own coursework if previously used or submitted in another course, is considered self plagiarism, and is also not allowed under University policy.

Cheating: A broad term that includes, but is not limited to, the following:

  • Giving or receiving help from unauthorized persons or materials.

  • Collaboration on reports expected to be, or presented as, individual work.

  • Fraud and deceit that include knowingly furnishing false or misleading information or failing to furnish appropriate information when requested, such as when applying for admission to the ACSA.


Required Competencies:


In the examination, candidates need to prove that they have knowledge in the following areas:


  1. Analyze and present the background of the industry where the audited company operates.

  2. Analyze and present the current situation of the audited company.

  3. Evaluate and present the performance of the corporate governance and top management of the audited company.

  4. Analyze the external environment factors (include issues relate to country, commercial, currency, cultural and climate change risks) where the audited company operates.

  5. Analyze the internal environment factors of the audited company (include issues relate to financial audit, human resource audit, marketing audit, IT audit, R&D audit, supply chain audit).

  6. Identify the strategic factors of the audited company.

  7. Formulate and select the appropriate ethical sustainable strategic alternatives for the audited company.

  8. Recommend the appropriate ethical sustainable business strategies for the audited company.

  9. Implement selected ethical sustainable business strategies for the audited company.

  10. Evaluate the implemented strategies with control measures for the audited company in terms of economic, environment and social sustainability.




  • Proof of conducting corporate strategic auditing research for 5 different companies in the last 3 years.

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