Sample Article

The Auditor as Change Agent

How auditors can become more effective by understanding the process of change

Introduction

I find audit a fascinating process, and one which can make a huge difference to the client organization. When we see some valuable changes take place as a result of our audit, this is exciting and we feel a real sense of accomplishment. However, sometimes when we have completed an audit, nothing much happens, or things happen painfully slowly, or perhaps even the wrong things happen. Then our efforts seem futile and we feel frustrated.

Today we will explore how we can shift the odds in our favor through a better understanding of change -- how we can increase the chances of a positive outcome from our work.

The proposition

I'm going to put forward the following propositions:

1. Audit should be viewed as a vehicle for change. This means measuring the success of audits by what happens afterwards -- do they lead to any useful action or not?

2. By far the most important and difficult aspect of creating change is the people dimension -- the mechanics are usually easy, but people often don't buy into change, for all kinds of good reasons. When this happens the changes usually don't achieve the desired effect.

3. If we accept that audit should be a vehicle for change, this means that the audit process should be designed to facilitate change, but often they are not! In fact, audits often seem designed to alienate the very people who need to take action. When this happens, the odds are against us from the start.

The good news is that the problem is not unsolvable – there are many things that you can do make your audits more effective, and we are going to discuss some of these.

How change affects people

Let's start by looking at the process of change. Let's consider a situation where some unexpected change is introduced into our own personal life.

NEW JOB SCENARIO

Imagine that when you get back from this conference your boss calls you into his (or her) office and offers you a new job, saying things like:

"this is a big opportunity for you; it is a big step up and a big challenge, but we are very confident that you are up to it; it does involve a relocation to Newville; we need to know as soon as possible whether you want to take this on"

PERSONAL REACTIONS TO THE JOB OFFER

How do you feel about this new 'opportunity'? Here are typical reactions:

pride – "it's good to know that they have such confidence in me"
desire for more information: "will there be more money"; "what is my new boss like"; "what is Newville like"
anxiety – "am I up to the new job"; "what help will I get"; "do I really have a choice"; "what would be the consequences of saying no"; "is this really a great job"; "is it actually a promotion"; "perhaps they are just trying to get rid of me"
regret – "I'm just beginning to feel on top of my current job"; "I will miss my friends and colleagues here"; "will my successor here carry through the projects I have started?"
satisfaction – "it's about time I got a promotion!"

FAMILY REACTIONS

Now think about how your family is likely take the news. Here are typical reactions from your partner (and children):

"what about my job"
"not another move!"
"of course you can go – on your own"
"why do I have to lose all my school friends"

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