Part 4 C – 1 V3.0 THE IIA’S CIA LEARNING SYSTEM TM 1.Motivation 2.Communication Section Topics...

Part 4 C – 1V3.0

THE IIA’S CIA LEARNING SYSTEMTM

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1. Motivation

2. Communication

Section Topics

3. Performance

4. Structure

Part 4, Section C

Part 4 C – 2V3.0


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• An organization is an interrelated system, with patterns and relationships.

• The parts affect the whole, and the whole affects the parts.

Organizational Systems

Part 4, Section C, Introduction

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Motivational Factors

It’s all about communication and balance.

3. Job design and work conditions

2. Motivational desire, drive, and beliefs

4. Manager style, support, and feedback

6. Performance outcomes and personal achievements

7. Organizational rewards and recognition

8. Job and work satisfaction and advancement

5. Organizational structure and culture

1. Individual or team needs, values, and goals

Part 4, Section C, Topic 1

Part 4 C – 4V3.0


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Motivational Theories

3. Job design and work conditions

2. Motivational desire, drive, and beliefs

4. Manager style, support, and feedback

6. Performance outcomes and personal achievements

7. Organizational rewards and recognition

8. Job and work satisfaction and advancement

5. Organizational structure and culture

1. Individual or team needs, values, and goals

Maslow’s social/belonging needs (4, 5); Herzberg’s survival factors (3, 4, 5); McClelland’s affiliation needs (3, 4, 5);McGregor’s Theory X and Y— participation and collaboration (3, 4, 5);Likert’s management styles—communication and teamwork (3, 4, 5); Skinner’s reinforcement theory (4, 5, 6, 7)

Maslow’s hierarchy of needs (1); Vroom’s expectancy theory (1, 2); Locke and Latham’s goal-setting theory (1, 2)

Maslow’s physiological and safety needs (3)

Maslow’s self-actualization needs (8)

Herzberg’s personal growth factors (6, 7, 8); McClelland’s power needs (6, 7, 8)

Maslow’s esteem needs (6, 7); McClelland’s achievement needs (6, 7); Adams’s equity theory (6, 7)


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What is a top motivational influencer for you (such as money or recognition)? Is the influencer based on intrinsic or extrinsic needs?

Possible answers:• Intrinsic—ethical and fair supervisor,

professional development opportunities, teamwork

• Extrinsic—money, public recognition, new title

Discussion Question


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Organizational structure and culture• Communicate goals.• Encourage participation.• Provide resources.• Provide clean, safe, ergonomic environment.• Offer flexibility (schedules, health plan

choices).• Support continuing education.

Environmental Factors


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Relationships with managers and supervisors • Set high expectations. • Provide positive work environment.• Set goals together.• Show trust and delegate.• Provide resources.• Give performance feedback.• Offer meaningful reward systems (intrinsic and

extrinsic).• Celebrate successes.



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Work group/job design• Provide employee orientation and training.• Vary the tasks and level of challenge.• Show clear links to organizational outcomes.• Ask for employee input.• Give work autonomy.• Provide work schedule balance.• Provide mental and physical exertion balance. • Give performance feedback.• Encourage sense of accomplishment.



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Reward systems (intrinsic and extrinsic)• Communicate reward systems.• Provide meaningful rewards.• Provide rewards consistent with accomplishment.• Have rewards readily available.• Give rewards close to the time of accomplishment.• Communicate reward reasons.• Give long-lasting rewards.• Employ fair and equitable reward policies.



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Performance Appraisal

Job Performance

Rewards

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Formal flow Social networks

Communication Flow

Do

wn

ward

Up

wa

rd

Lateral

Communication patterns are important to managing knowledge in the organization.

Creativity and innovationControl and accountability


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Communication Methods

Meetings

Interviews

Focus groups

Questionnaires and surveys

Written communications

Feedback and coaching

Presentations


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Message communication loop = basic steps in sending and receiving messages.

Communications noise = barriers to communication in these steps.

Communication Principles

Sender

Receiver

Encoding

Decoding

Message channel

Decoding Receiver

SenderFeedback channel

Encoding

Communication skills are among the most important skills in the workplace.

Message Communication Loop


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Why are the message communication loop principles so important to the role of internal auditing? Possible answers:• Understanding the situational context and whom to direct

messages to is important to obtaining good information.• The message channel makes a difference for the

receiver’s perception of tone, the amount of information given, etc.

• Auditors must recognize filters that they might usefor message interpretation, which could distort the realities.

• Communication of deficiencies can easily bring misunderstandings.

Discussion Question


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• Language barriers• Geographical distance• Levels of authority• Complex organizational

structure• Wrong message, medium,

timing, or audiences• Strong emotions

Barriers to Communication


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Organizational Dynamics

Organizational Dynamics

Culture and

expectations

Organizational structure

Politics and power

Significant change

Workplace diversity

Workplace

ethics


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Advantages• Networked and seamless

organizations• Intranets to communicate

internally • Electronic surveys• National partners and

consumers better reached • Data better managed and

housed• Employee mobility• Employee telecommuting• Web-based e-learning

Disadvantages• Relationship

misunderstandings• E-mail message

misunderstandings• Security and data privacy

concerns• Hardware, software, and

networking costs• Employee/customer resistance

to new technologies

New Technologies


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1. What new technologies have greatly enhanced your work processes and controls?

2. What have been some of the flip-side disadvantages of those same enhancements?

Possible answers:• Automation of reporting; e-mail immediacy;

access to more data • Computer crashes; messages with blunders;

getting clearance for data access

Discussion Questions


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Organizational PerformanceOrganizational performance is the outcome of strategic planning and implementation and the overall success in accomplishing performance objectives.

Organizational statements

Strategy formulation/plans

Strategy implementation

Measurement and evaluation

Strategy Planning and Implementation Organizational Performance

Overall goals and objectives

Strategic plans and performance objectives

Plan deployment: meeting performance objectives

Organizational performance: success factors met?


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Answers: 1 = A; 2 = D; 3 = B; 4 = C

Discussion Question

Terms Examples

1. Efficiency

2. Quality

3. Productivity

4. Profitability

A. Resources actually used related to resources planned to use

B. Quantity of outputs related to inputs

C. Longer-term measure related to external and internal factors

D. Product/service conforms to industry standards

Match the term to the corresponding example.


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Organizational Effectiveness

Organizational effectiveness

Productivity

Quality

Efficiency

Profitability

Productivity, quality, efficiency, and profitability all contribute to organizational effectiveness.

Achievement of objectives


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• Foster organizational learning.

• Encourage continual improvement.

• Develop a culture of trust.

• Provide adequate work space and flexibility.

• Restructure management and reporting lines, as needed.

• Redesign jobs to reflect changes, as needed.

• Form strategic alliances or out-source.

• Make technology and equipment improvements.

Improving Effectiveness


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Organizational Structures

Highly structured, formal, centralized, narrow span of control, mechanistic, top-down

Loosely structured, less formal, decentralized, wide span of control, virtual, organic, team-based

Centralized Decentralized


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Standard groupings• Functional• Product• Geographical• Process• Customer

Departmentalization

Geographical departmentalization

General Manager

Northern Region

Southern Region

Coastal Region


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Matrix structure• Combines two

specializations between functions and divisions

• Vertical and horizontal lines of authority

• Employees report to two managers

Departmentalization

President

Products Marketing Operations

Project Manager

Project Manager

Technician

Specialist Technician

Matrix structure

Specialist


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• Globalization

• Strong competition

• Mergers and acquisitions

• Technology

• Workforce diversity

Nontraditional Configurations

Various forces are pushing more traditionally structured vertical organizations to reorganize into nontraditional organizational configurations.


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What are the characteristics of these nontraditional configurations?

Answers: Decentralization, organic nature of structures, learning (boundaryless) organization, flexibility, formal and informal networks

Discussion Question


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• Wider span of control at the top

• Narrower middle management role

• More supervisory or specialist control

Hourglass Organizations

Upper management

Supervisory/specialist level

Middle management


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• Multiple units/entities• Dispersed—electronic

communication• Lack of vertical order• Strong relationships• Team-based

Network/Virtual Organizations

Network and virtual organizations are similar. In a network organization, a broker often manages the interplay between partners.


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• Teams are primary• Cross-functional teams• Ad-hoc teams• Strong relationships• Similar to network

organizations

Cluster Organizations


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Why is structure important, and how does it affect organizational behavior?

Answers:

• Span of control affects delegation, employee participation, and employee learning.

• Structure affects how nimble the organization is to respond to change and the competition and to create and innovate.

• Structure and philosophy affect the ability to besuccessful in a global environment.

• Structure affects the division of labor, coordination between units, and possible synergy and efficiencies.

Discussion Question


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Reinforcing Activity 4-3Part 4, Section C, Topics 2, 3, and 4

Organizational Behavior

Part 4, Section C, Topics 2, 3, and 4

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Questions?

End of Section C

Part 4, Section C

Part 4 C – 1 V3.0 THE IIA’S CIA LEARNING SYSTEM TM 1.Motivation 2.Communication Section Topics...

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