Certified Government Auditing Professional (CGAP) Practice Exam

To reduce resistance to changes perceived negatively by audit staff, what is the best approach?

1. Develop the new approach fully before presenting it.

2. Ask the agency's CEO to support changes in a meeting.

3. Involve staff in the development of the changes.

4. Have the oversight body announce the change in writing.

The correct answer is: Involve staff in the development of the changes.

Involving staff in the development of changes is the most effective approach to reduce resistance to changes perceived negatively by audit staff. When staff members are actively involved in the decision-making process, they are more likely to feel a sense of ownership and investment in the outcome. This inclusion fosters open communication, allows them to express their concerns, and contributes their insights, ultimately leading to a greater sense of commitment to the new initiatives. Engaging staff also aids in addressing any misconceptions or fears about the changes early on. When audit staff can see that their opinions and expertise are valued, it can dispel negativity associated with the changes. This collaborative approach promotes a culture of trust and can lead to a smoother transition as staff are more likely to support changes they helped shape. Options that involve waiting until a new approach is fully developed before presenting it, solely relying on leadership support, or having an external body announce the change, tend to overlook the importance of employee engagement. These methods may not effectively address the concerns of audit staff and can lead to increased resistance, as they may feel excluded from critical processes that directly affect their work.