168x Filetype PPTX File size 0.58 MB Source: ghaudit.org
1. INTRODUCTION CHANGE AS A CONSTANT Change is the only thing in this world that does not change. In other words, change is the only constant. Change is the most vital driver of growth and survival. Every organism that cannot adapt to change dies. [The dinosaurs became extinct because they could not adapt to environmental changes that took place in their time]. Every organization that does not embrace change would be stack and eventually collapse. The catchword is “change or die” Changes occur in everyday life: at home and at the office; personally and organizationally; politically and economically. Technology Workforce FORCES OF CHANGE Economi Competiti cs on Politics 2. FORCES OF CHANGE [relevant to GAS] A.TECHNOLOGY Introduction and evolution of computers Introduction and evolution of mobile communication devices B.WORKFORCE Entry of new staf Exit of staf Cultural diversity in the workplace Staf skill and capacity 2. FORCES OF CHANGE [relevant to GAS] C. ECONOMICS & POLITICS Change in governments Introduction of new laws Changes in monetary and fiscal policies Changes in financial management systems Increase in audit scope [e.g. discovery of oil] D. COMPETITION Membership of international bodies [AFROSAI, etc] New audit methodologies Evolution in audit standards 3. DEFINITIONS A. CHANGE Doing or making things diferent from what used to be B. PLANNED CHANGE Change activities that are intentional and goal oriented Planned changes are directed at responding to changes in the environment. It involves changing people’s behaviour and doing new things. C. UNPLANNED CHANGE Changes that just happen Accidental occurrence [note how meat came to be roasted] Changes outside Management initiative D. CHANGE AGENTS/drivers Officers in the organization who act as drivers and assume responsibility for managing change activities. Managers and non-managers can all be change drivers.
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