301x 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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