Issues with team cohesion
| Team | Context of observation | Issues with team cohesion |
|---|---|---|
| A | Audit of a provincial health service provider | There appeared to be a lack of coordination among team members. Auditors are working in insolation. The lack of communication among the sub-teams influenced their approach. At times, the client auditees are asked about the same matter and documents by different sub-teams |
| B | Audit of a regional province | It appeared difficult for the team to develop an agreed plan. Some members suggested an audit plan to control a subjective approach in selecting evidence. Others felt it was impractical to carefully consider materiality and risk in selecting audit evidence. Some inexperience auditors were perceived to be a burden on the teams work |
| C | Audit at a municipality | Team members with diverse experiences and skills found difficulty in developing effective teamwork and cohesion. Some auditors choose to elect to do extra work rather than working with inexperience colleague or those who do not have the same background. Some inexperienced auditors were somewhat excluded rather brought into the team. Communication with senior members was very limited |
| D | Audit of a state-owned enterprise | Different approaches were taken by individual team members, as most of the team were not familiar with the audit context. Inexperience auditors coordinated ineffectually with other members. The team exhibited a lack of planning and coordination to develop proper procedure |
| E | Audit at a national custom office | Team members’ approach in selecting evidence varied. Some selected evidence based on convenience without coordination with other members of the team. There were very limited discussions or monitoring on the approach to complete the review |
| Team | Context of observation | Issues with team cohesion |
|---|---|---|
| A | Audit of a provincial health service provider | There appeared to be a lack of coordination among team members. Auditors are working in insolation. The lack of communication among the sub-teams influenced their approach. At times, the client auditees are asked about the same matter and documents by different sub-teams |
| B | Audit of a regional province | It appeared difficult for the team to develop an agreed plan. Some members suggested an audit plan to control a subjective approach in selecting evidence. Others felt it was impractical to carefully consider materiality and risk in selecting audit evidence. Some inexperience auditors were perceived to be a burden on the teams work |
| C | Audit at a municipality | Team members with diverse experiences and skills found difficulty in developing effective teamwork and cohesion. Some auditors choose to elect to do extra work rather than working with inexperience colleague or those who do not have the same background. Some inexperienced auditors were somewhat excluded rather brought into the team. Communication with senior members was very limited |
| D | Audit of a state-owned enterprise | Different approaches were taken by individual team members, as most of the team were not familiar with the audit context. Inexperience auditors coordinated ineffectually with other members. The team exhibited a lack of planning and coordination to develop proper procedure |
| E | Audit at a national custom office | Team members’ approach in selecting evidence varied. Some selected evidence based on convenience without coordination with other members of the team. There were very limited discussions or monitoring on the approach to complete the review |
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