Auditing for Change Management and Transformation

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Few organisations nowadays can continue to thrive without some form of change, either at an operational level or more strategically, in terms of transforming culture, behaviours, values and delivery.

But all change involves risk. Many organisations are poor at change, with over 70% of change initiatives failing, threatening organisations’ existence.

Organisations need support to help them with change. Internal audit is best placed to do this, with its in-depth knowledge of the organisation’s operations, risks, skills and assets.

Internal audit can also act as a change agent, working with managers to identify risks and generate solutions, advising on changes to processes, and helping people to accept and work with change successfully.

It can also provide a valuable assurance role, ensuring that the organisation has a robust approach to managing the risks associated with change, challenging and assessing how well the assurance framework ensures change is undertaken in an economic, efficient and effective way and reporting back on how well change initiatives are progressing.

Effective change management relies upon people. No organisation can redesign its processes or reinvent itself without the commitment and enthusiasm of those affected. Internal audit therefore needs to draw upon its 'softer' skills of relationship management, negotiation and building trust and confidence in its recommendations if it is to play an effective role.

This publication helps internal auditors understand the key concepts around managing change and transformation successfully, and provides guidance on the variety of roles they can undertake for their organisation. It also helps organisations to make the best use of their internal audit function as part of their change initiatives.

This publication is available in hard copy and online.

The digital, online version is available as both searchable HTML and a bookmarked downloadable PDF of the publication that can be shared throughout your organisation. Customers will need to register and login to CIPFA’s website to access the publication.

Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.