Which practical reason that organizations need to change is inappropriate? a. Increasing competition means the flexible, ever-changing

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Which practical reason that organizations need to change is inappropriate?

a. Increasing competition means the flexible, ever-changing organization is now the norm.

b. More participation by employees and therefore increased innovation forms a firm foundation upon which change initiatives may be developed.

c. Pressures on financial resources provide the impetus for less innovation and more entrenched structures.

d. Problems interfacing different departments may generate a change formula.

e. Greater levels of professionalism provide access to expertise on change management. This may be seen as the ‘MBA phenomenon’ whereby newly qualified staff join organizations with a view to doing things in new and improved ways.

f. Better performance review mechanisms allow management to monitor performance and target resources in a way that is most conducive to the achievement of organizational objectives. This, however, is dependent on good underlying information systems.

g. The tendency to differentiate activities paves the way for process re-engineering to be applied. The business unit concept encourages a client-based approach to work where local managers can make most business decisions without reference to corporate approval mechanisms.

h. Better forecasting techniques again assist the forward-planning process which, in turn, promotes management action that matches the activities with probable changes in the environment.

i. Technological changes and improved decision support information systems are also relevant to this overall trend.

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The Internal Auditing Handbook

ISBN: 9780470518717

3rd Edition

Authors: K. H. Spencer Pickett

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