Actualiteit

Conflicthantering en onderhandelen is een belangrijke competentie voor internal auditors. Deze scriptie heeft als doel het vaststellen van effectieve stijlen van conflicthantering. Het tweede doel is het leggen van de relatie tussen persoonlijkheid en conflicthantering en het in kaart brengen van de samenstelling van de beroepsgroep internal auditors op het gebied van hun persoonlijkheid. Er is literatuuronderzoek gedaan naar de effectiviteit van de stijlen van conflicthantering in relatie tot persoonlijkheidsdimensies. Daarnaast is gebruik gemaakt van de survey, Personality for Professionals Inventory (PfPI) om de samenstelling van de beroepsgroep internal auditors op persoonlijkheidsdimensies in kaart te brengen. De PfPI is gebaseerd op het Five Factor Model, dat vijf dimensies van persoonlijkheid beschrijft. Deze vijf dimensies zijn Emotionele Stabiliteit, Extraversie, Openheid voor ervaringen, Altruïsme en Consciëntieusheid. De resultaten van het literatuuronderzoek laten zien dat de conflictstijl Collaboratie voor internal auditors de meest effectieve stijl van conflicthantering en onderhandelen is. In deze stijl van conflicthantering staat de balans tussen de inhoud en de relatie centraal. Het is belangrijk om zowel oog te hebben voor de jezelf (inhoud) als de ander (relatie). Soms moeten auditors, als gevolg van regelgeving, een Competitieve stijl hanteren, omdat zij hiertoe verplicht zijn. Op basis van de survey is naar voren gekomen dat internal auditors op vier van de vijf dimensies significant verschillen van de normgroep en dat zij gelijk scoren op de dimensie Altruïsme. Op basis van deze resultaten kan geconcludeerd worden dat Nederlandse internal auditors meer dan gemiddeld in staat moeten kunnen zijn tot het vertonen van effectief gedrag in conflicten en onderhandelingen. Tenslotte worden beperkingen van onderzoek besproken en aanbevelingen gedaan voor de praktijk.

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Regional Reflections: Africa is a customized research report that provides an African perspective on the findings from CBOK 2015, the largest ongoing study of internal audit professionals in the world. Building on the 10 imperatives for internal audit that were presented at The IIA’s 2015 International Conference, this report highlights unique concerns for Africa and provides insights from internal audit leaders in the region. Ongoing changes in African economies and governance systems have created notable differences between regions within Africa, which will be described throughout this report. See appendix A for key demographic information about each of the regions analyzed. South Africa clearly leads the way in building a strong foundation in corporate governance, risk management, and internal audit processes. One of the key drivers is the King Report on Corporate Governance (King III), which has encouraged organizations to strengthen their boards and helped push the relevance and importance of internal audit up the agenda. These reforms have had a ripple effect across much of the continent. Good governance is now often seen as key to strengthening the competitive performance of African business and a crucial tool in the fight against corruption in some government departments and in the private sector. Africa’s internal auditors are well placed to support better governance and are playing a leading role within their organizations. They generally have good reporting lines to the board and involve their stakeholders in the audit process—crucially seeking feedback about their activities against agreed objectives to maintain the relevance of internal audit’s work. But many improvements are a work in progress. Risk management systems, for example, are not always formalized and reporting lines can be confused or not independent from executive management in some organizations. That has put too many chief audit executives (CAEs) under pressure from their chief executives to alter audit findings. These issues echo concerns shared by auditors in other parts of the globe. Africa’s CAEs are making the case for extra resources but need to continue to secure significant increases in expenditure on automated auditing tools. CAEs need to be seen playing a lead role in their organizations—and in their ambition for their departments, its skills, and training. But every auditor can join the fight. Investing in training and development—particularly those crucial, intangible communication and leadership skills, and technology-related skills—is going to be key if the region’s auditors are to fulfill their potential. 

Mitigating operational risk is becoming a priority for banks that want to avoid penalties, reduce the likelihood of regulatory investigations and rebuild tarnished reputations. That’s prompting a step-change in the way operational risk is viewed and managed – moving away from a siloed, backward-looking approach, and towards a culture in which operational risk is managed proactively, strategically and on an organization-wide basis.

The most effective chief audit executives (CAEs) position their internal audit departments to add value and inspire business improvement by maximizing the productivity and contribution of their internal audit cohort. But how do they: Set goals that inspire auditors to deliver insights that matter? Boost productivity with appropriate rewards? Address differences between generations? This report provides GREAT insights on how CAEs and other audit leaders can improve their practices for evaluating and motivating internal auditors. You will learn strategies for: Goal Setting: Align personal goals of internal auditors to internal audit department goals and the organization’s strategies. Retaining Talent: Retain talent amidst changing needs of internal audit and the business.  Equipping Employees: Build capability and capacity for internal audit overall and individually. Assessing Performance: Evaluate internal auditors against overall internal audit department performance. Treating Success: Provide incentives and recognition to motivate internal auditors. Plus, you will also learn the implications of generational differences among Baby Boomers, Generation X, and Millennials in the internal audit workforce. Finally, insights are shared from the CBOK 2015 Global Internal Audit Practitioner Survey, the largest ongoing study of internal auditors in the world.