The driving forces push for change so that the organization advances to a better position. The resisting

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The driving forces push for change so that the organization advances to a better position.

The resisting forces on the other hand, maintain an equilibrium by negating the power of these driving forces. Indicate for each force whether it is a driver (D) or a resister (R):

a. A genuine fear of change can add to this resistance.

b. Better materials can lead to faster and leaner production.

c. Competition forces change and is perhaps the single most important driving factor.

d. Complacency is a real dampener. The ‘‘two years to retirement’ syndrome is not conducive to any real change as a key manager seeks a containment position until he/she retires.

e. Group norms for group performance may restrict the push for change.

f. New IT and better systems create an almost unlimited scope to spot and develop change routines.

g. Supervisors’ pressures for better performance that are in line with a suitable strategic direction.

h. Well-learned skills that may become redundant and this may fall on the wrong side of the individual cost–benefit equation.

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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