IIA Government Auditor Conference San Diego California March

IIA Government Auditor Conference San Diego California March 11 th 2015 The Secrets of Audit Project Management for Government Auditors STRONGHOLD Kenneth Mory CISA, CIA, CPA, CRM

Kenneth J. Mory - CISA, CIA, CRMA, CPA STRONGHOLD Ken is a recognized speaker at professional seminars. He has over 30 years experience in audits, IT, finance, operations, and strategic planning. He has worked in both the public and private sectors. He has extensive experience in IT auditing, governance, project planning, systems development, operations, security and DR/CP. Previously, Ken was the City Auditor for Austin Texas, Chief of Audits for the County of San Diego and the CFO for several companies, including Bellsouth Wireless Data, RAM Mobile Data, Tel. Cellular, SA, and Link Telecommunications. He also worked for Bell. South Corporations’ General Internal Audits and began his career with Arthur Young & Company, CPAs. Currently he serves on the GAO’s Green Book Advisory Committee, IIA’s Advisory Committee for the American Center for Government Auditing and IIA’s Editorial Advisory Committee, ALGA’s Professional Issues Committee and was 2013 Chair of the IIA’s Public Sector Committee. Ken has an MS from the University of Pennsylvania and MBA from University of Alabama – Birmingham. ,

THE SECRETS OF AUDIT PROJECT MANAGEMENT I. INTRODUCTION & OBJECTIVES

The Secrets of Audit Project Management for the Public Sector Failing to deliver audit projects on time and on budget is the bane of auditors and audit managers. Late delivery and cost overruns can significantly impact the credibility and value of the audit entity and the auditor. What most auditors fail to clearly understand is that an audit is just a project and that the same skill sets that a good project manager acquires are what is needed for managing an audit.

THE SECRETS OF AUDIT PROJECT MANAGEMENT Upon the completion. The Secrets of Audit Project Manageme of , participants will be able to: • Understand the basics of Project Management (PM) • Identify the differences and similarities between Public Sector Auditing - Project Management (PSA-PM) • Understand project planning, scheduling, control, and decision support concepts and methodologies • Identify ways to fail and ways to succeed • Learn to apply these techniques to improve productivity: improving cost control, resource use, and timelines • Understand how to apply using audit-specific real world examples and techniques

THE SECRETS OF AUDIT PROJECT MANAGEMENT Three things you would like to get out of this seminar. Three obstacles to your making becoming a skilled audit project manager

THE SECRETS OF AUDIT PROJECT MANAGEMENT II. BASICS OF PROJECT MANAGEMENT

THE SECRETS OF AUDIT PROJECT MANAGEMENT The Basics • What is a project? • Define project management and the project management process • Why project management for audits? • Expanding project management key competencies • Why do projects succeed? Why do they fail? Exercise - Take the test

THE SECRETS OF AUDIT PROJECT MANAGEMENT Exercise 1 – Take the Test To do the audit right: • I always get all the resources I need • I always know the objective (s) of the audit • I get all of the work time required • I get all of the schedule time required • I have the necessary authority In your groups select a presenter and a scribe and answer the following 1. Discuss the why of your answers. 2. How does this affect the success or failure? 3. How would you resolve any challenges identified?

THE SECRETS OF AUDIT PROJECT MANAGEMENT A Comparison Project Management A project is a temporary endeavor undertaken to create a unique product, service or result Program Management – has no end and is ongoing and indefinite Priorities Management separation of urgent from the important

THE SECRETS OF AUDIT PROJECT MANAGEMENT Distinct from normal circumstances of everyday work and: Definition of a Project • Is goal oriented • Consists of connected and interrelated tasks that can be placed in sequence • Is of limited duration • Is unique and non-routine

THE SECRETS OF AUDIT PROJECT MANAGEMENT Definition of an Audit [IAPPF] … it helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes…

THE SECRETS OF AUDIT PROJECT MANAGEMENT Key Competency Areas 1. Managing Others 2. Focus Areas • Focus on communication • Motivation • Problem solving & Root Cause Analysis 3. Key attributes 4. Major responsibilities 5. Ways to succeed 6. Ways to fail

THE SECRETS OF AUDIT PROJECT MANAGEMENT Why do Projects Fail? • • Procrastinate on issues Politicized Constant rescheduling Focus on administration not real management • Micromanage qualified staff • Focus on new instead of needed tools • Fail to monitor project

THE SECRETS OF AUDIT PROJECT MANAGEMENT Exercise 2 - Why do Projects Succeed?

THE SECRETS OF AUDIT PROJECT MANAGEMENT Effective Project/Audit Managers: • • Use PM effectively Open to being and expecting honesty Flexible in approach Are good time managers Are great communicators Maintain a healthy perspective Have effective decision making skills.

THE SECRETS OF AUDIT PROJECT MANAGEMENT III. MAJOR PROJECT & AUDIT PROCESSES

THE SECRETS OF AUDIT PROJECT MANAGEMENT Compare Major Processes in the Life of a Project vs. Life of an Audit § § § Processes of a project compared to audit How is project management relevant to audit? The “constraint” triangle 9 knowledge areas of project management Identifying problems early in the process

THE SECRETS OF AUDIT PROJECT MANAGEMENT Major processes in the project life cycle 1) Initiating 2) Planning 3) Executing 4) Monitoring and Controlling 5) Closing

THE SECRETS OF AUDIT PROJECT MANAGEMENT Major processes in the audit life cycle 1) 2) 3) 4) 5) 6) 7) 8) 9) Identify risk area* Identify stakeholders* Prepare for the audit Preliminary survey Internal control documentation/fieldwork Observations and recommendations Closing ive? ect Evaluation rsp pe Follow-up * PSA * m a Fro

THE SECRETS OF AUDIT PROJECT MANAGEMENT Exercise 3: Compare Audit to Project Steps Worksheet

THE SECRETS OF AUDIT PROJECT MANAGEMENT Exercise 2: Drawing parallels 1. Which audit steps are most like the project steps? 2. What gaps exist if any? 3. Does the PS environment impact the steps? Select a presenter and a scribe from your group.

THE SECRETS OF AUDIT PROJECT MANAGEMENT Relevance of PM to PSA • • • Identifying the benefits of adopting a PM focus The relationship of planning to control Key factors in PM Common workflow problems Considering changing risk horizon and vulnerabilities? • Realistic time estimates • The right mix of resources

THE SECRETS OF AUDIT PROJECT MANAGEMENT Project management is like juggling a dozen balls. You'd have to keep your eye on all of them, and know when to catch each one. If you missed just one, this could spoil your whole performance.

Q rk & e Wo d Tim pse Ela Av Re ailabl sou e rce s THE SECRETS OF AUDIT PROJECT MANAGEMENT Scope The Audit Project Constraint Triangle!

PROJECT MANAGEMENT STANDARDS • Defines Project Management • Project Management’s 9 Knowledge Areas • Integration • Scope • Time • Cost • Quality • Resource • Communications • Risk • Procurement

THE SECRETS OF AUDIT PROJECT MANAGEMENT

THE SECRETS OF AUDIT PROJECT MANAGEMENT Exercise 4: What does a successful audit look like? (hint: outcomes and quality. ) From the PS entities perspective? From the auditors perspective? From the auditee’s perspective ? Compare the steps in an audit to steps in a project. Select a presenter and a scribe from your group

THE SECRETS OF AUDIT PROJECT MANAGEMENT III. COMPETENCY

THE SECRETS OF AUDIT PROJECT MANAGEMENT Key Attributes of an Audit Project Manager 1. Leadership 2. Communication Skills 3. Problem/Risk Analysis 4. Root Cause Analysis 5. Management perspective 6. Professional standards/ operating environment

THE SECRETS OF AUDIT PROJECT MANAGEMENT Manager “Gets It” • • “why”? “what is to be”? the “Gap? where? who? how? when?

THE SECRETS OF AUDIT PROJECT MANAGEMENT RCA PROBLEM DEFINITION 3/17/2018 32

THE SECRETS OF AUDIT PROJECT MANAGEMENT How do I do that? – – – – Creative Knowledgeable Owns it Curious Technically skilled Disciplined Organized Risk taker

THE SECRETS OF AUDIT PROJECT MANAGEMENT

THE SECRETS OF AUDIT PROJECT MANAGEMENT Communication Skills 1. 2. 3. 4. Effective written and oral Able to articulate Body language Listening

THE SECRETS OF AUDIT PROJECT MANAGEMENT Problem Solving … the ability to visualize, understand, articulate and solve both complex and uncomplicated problems and concepts and make logical decisions that are sensible and based on available information.

THE SECRETS OF AUDIT PROJECT MANAGEMENT RCA PROBLEM DEFINITION GUIDELINES § systematic approach § knowledge of business process § part of audit plan § does not prevent problem from happening… § a double loop solution to correct 3/17/2018 § often more than one root cause § approach must have integrity § stop talking = listen § find cost benefit point 37

THE SECRETS OF AUDIT PROJECT MANAGEMENT RCA & 5 Elements of a Finding Criteria (What should be) - Condition (What is) = Effect (Risk or potential impact) + Recommendation (How to realign) = Criteria (What should be) Cause (Why the difference exists – root cause) Analysis of a Cause Process (Methods, Tools, etc. . ) Communication (Mgt attitude, etc. ) Criteria (Appropriateness, Skill Level knowledge, clarity, (Hiring, training, staff written, verbal, etc. . ) fit, etc. . ) 3/17/2018 Evidence Cause Qualitative & Vs. Effect Quantitative 38

THE SECRETS OF AUDIT PROJECT MANAGEMENT Management Perspective • Conceptualize: See the “Big Picture”… Provide Insight… and translate to key details • Who cares? Know overall priorities for Stakeholders • Ability to focus on key problem(s) • Understand “tipping points” [That is: foresee, analyze, focus, externalize, grasp, visualize, etc. …. ]

THE SECRETS OF AUDIT PROJECT MANAGEMENT COURSE OUTLINE (Cont’d): IV. Improving Audit Productivity • VII. Resources Your audit plan and horizon risk issues

THE SECRETS OF AUDIT PROJECT MANAGEMENT Analysis of Costs & Influence Project Charter PMP Accepted Archived Deliverables Documents Audit Project Management Outputs

THE SECRETS OF AUDIT PROJECT MANAGEMENT COURSE How to Improve Productivity? • Defining the audit project • Identifying changing risk horizons and vulnerabilities • Optimizing planning • Developing a work breakdown structure • Developing early warning systems • Optimizing fieldwork effort • Effective & timely reports • VII. Resources Your audit plan and horizon risk issues

THE SECRETS OF AUDIT PROJECT MANAGEMENT Clear Steps An Audit Project Process Flowchart

THE SECRETS OF AUDIT PROJECT MANAGEMENT PS Risk Assessment Identifying Problems Early in Process

THE SECRETS OF AUDIT PROJECT MANAGEMENT Optimizing Planning Memo • • Environmental scan (360 o Plus) Critical information (i. e. , criteria) Key resources (staff, SME, other) Audit program Audit Staff Budget/schedule Buy in & approval

THE SECRETS OF AUDIT PROJECT MANAGEMENT Optimizing Planning Questions • What audit needs to be done? (type, scope, criteria, real project) • • • Why risk requires it be done? How should we conduct it? What the critical path or sequence ? Where does the audit need to be conducted? Who should do the work? (staff/sme/other) How do we measure progress?

THE SECRETS OF AUDIT PROJECT MANAGEMENT WBS as Task List

THE SECRETS OF AUDIT PROJECT MANAGEMENT Work Breakdown Structure - WBS Audit Project Major Task Sub Task Level 2 Sub Task Level 2

THE SECRETS OF AUDIT PROJECT MANAGEMENT Timeline DATE MILESTONE POSITION 1/23/2012 Project Start 2/24/2012 DATE MILESTONE POSITION 25 6/15/2012 Milestone 6 -15 Milestone 1 10 6/30/2012 Milestone 7 15 2/24/2012 Milestone 2 -10 7/15/2012 Milestone 8 -20 3/1/2012 Milestone 3 15 7/30/2012 Milestone 9 20 3/15/2012 Milestone 4 -15 10/23/2012 Milestone 10 -15 5/15/2012 Milestone 5 15 12/31/2012 Project End 15

Examples of Project Management Software Manage. Pro

THE SECRETS OF AUDIT PROJECT MANAGEMENT COURSE OUTLINE (Cont’d): 5 Guidelines for Estimates 1. 2. 3. 4. 5. Ownership (buy in) Level of detail (accuracy) Distribution Staff productivity Time/cost/scope tradeoffs

THE SECRETS OF AUDIT PROJECT MANAGEMENT COURSE OUTLINE (Cont’d): Guidelines for Estimates Distribution • • Don’t politicize Be honest Clear requirements first Probable - not “best or worse case”

THE SECRETS OF AUDIT PROJECT MANAGEMENT OURSE OUTLINE (Cont’d): Again “Don’t politicize, Be honest, Probable - not ‘best or worse case’ ” The Worstest Case

Don’t Over Do It Examples of Project Management Software

THE SECRETS OF AUDIT PROJECT MANAGEMENT Don’t UNDER Do It • VII. Resources Your audit plan and horizon risk issues

THE SECRETS OF AUDIT PROJECT MANAGEMENT COURSE OUTLINE (Cont’d): Guidelines for Estimates Productivity • • • Competency Buy in Number of activities or tasks Interruptions Errors Administrative & personal time

THE SECRETS OF AUDIT PROJECT MANAGEMENT COURSE OUTLINE (Cont’d): Guidelines for Estimates Trade-offs: • Adding staff can be counterproductive • Multiple assignments lead to increasing drops in productivity

THE SECRETS OF AUDIT PROJECT MANAGEMENT V. Project Controls • VII. Resources Your audit plan and horizon risk issues

Examples of Project Management Software Manage. Pro

THE SECRETS OF AUDIT PROJECT MANAGEMENT UNDERSTANDING PROJECT CONTROL? • What is it? • Course correction • Controlling what? • Elements of good control • Needed information • Actual vs plan work (GANTT Chart) • Efficiency • VII. Resources Your audit plan and horizon risk issues

THE SECRETS OF AUDIT PROJECT MANAGEMENT WHAT IS PROJECT CONTROL? A project management function that involves comparing actual performance with planned performance and taking appropriate corrective action (or directing others to take this action) that will yield the desired outcome in the project when significant differences exist. ”

THE SECRETS OF AUDIT PROJECT MANAGEMENT Course Correction • Are you where your suppose to be? • What can affect you in the future? • Will you end up where you are suppose to? • Focus is to minimize navigational error! • VII. Resources

THE SECRETS OF AUDIT PROJECT MANAGEMENT Project Initiation Document Checklist

THE SECRETS OF AUDIT PROJECT MANAGEMENT Controlling what? Consumption of resources § Schedule § Work effort § Other Deliverables § Requirements § Quality

THE SECRETS OF AUDIT PROJECT MANAGEMENT Elements of good audit project control • Measurement baseline • Processes and procedure for gathering data • Good data • Ability to analyze past, current and future ! • VII. Resources Your audit plan and horizon risk issues

THE SECRETS OF AUDIT PROJECT MANAGEMENT Data needed for scheduling • Scheduled start & finish dates • Actual start & finish dates • Dates of activities underway: • Anticipated start • Actual start • Originally scheduled completion • Estimated completion • Description of progress • VII. Resources Your audit plan and horizon risk issues

THE SECRETS OF AUDIT PROJECT MANAGEMENT What is good data? • Relevant • Reliable • Accurate • Useful & understandable • Timely • Sufficient • Appropriately reported

Exercise 5: Dearly Departed: The audit was planned by an auditor who had 20 years experience in auditing with over 15 as an Auditor in charge. He had initiated and completed the audit plan for contract compliance with respect to federal grants. This included the planned methods and procedures necessary to conduct the fieldwork. With very short notice he retired from the entity and was not forth coming in transferring his knowledge and also to sign off on work he had completed. He indicated he was not comfortable in signing off on his work. The new auditor in charge had been with the audit entity for less than 3 months. She accepted the work performed by the exiting AIC without verifying its appropriateness and sufficiency of the documentation received but did do a cursory review. The audit director had prepared an aggressive audit plan that required the staff to finish projects on budget in order to meet productivity goals. The new AIC and her manager decided to rely on the work already performed and complete the audit. At the end of field work the AIC presented the preliminary draft report to the auditee. The auditee became agitated stating that the conclusions reached were just not true. When addressing the auditees concerns the auditors determined that there was incomplete and missing documentation in the planning phase which led to erroneous findings and conclusions. The rework of the audit caused its conclusions and reporting to be delayed and caused the credibility of the auditor’s office to be significantly damaged with the auditees. Get together in your group to answer the following questions. Select a scribe and presenter. 1. Why did this happen? 2. What could the AIC have done to prevent ? 3. What could the Manager have done to prevent it

THE SECRETS OF AUDIT PROJECT MANAGEMENT COURSE OUTLINE (Cont’d): VI. Critical Path Analysis & Gantt Charts • VII. Resources Your audit plan and horizon risk issues Multiple activities often feed into other activities.

Gantt Charts: Some Key Points Critical Path Analysis is an effective and powerful method of assessing: What tasks must be carried out? Where can parallel activity can be performed? The shortest time in which you can complete a project Resources needed to execute a project The sequence of activities, scheduling and timings Task priorities The most efficient way of shortening time on urgent projects

Gantt Charts: Some Key Points Gantt charts are also useful for monitoring a project's progress once it's underway. See what should have been achieved by a certain date You can take action.

Gantt Charts: Some Key Points AUDIT

THE SECRETS OF AUDIT PROJECT MANAGEMENT Simple PERT Chart Program Evaluation Review Technique (PERT) chart for a project with five milestones (10 through 50) and six activities (A through F). The project has two critical paths: activities B and C, or A, D, and F – giving a minimum project time of 7 months with fast tracking. Activity E is sub-critical, and has a float of 1 month.

Project Network Map (Critical Path) A network map of a project, tracing the work from a departure point to the final completion objective. An activity is represented by a line or arrow. This line or arrow connects two events. Each event is a specific point in time, marking the beginning and/or end of an activity.

THE SECRETS OF AUDIT PROJECT MANAGEMENT Gantt Charts In Gantt charts, there are three main relationships between sequential tasks: Finish to Start (FS) – FS tasks can't start before a previous (and related) task is finished. However, they can start later. Start to Start (SS) – SS tasks can't start until a preceding task starts. However, they can start later. Finish to Finish (FF) – FF tasks can't end before a preceding task ends. However, they can end later. A fourth type, Start to Finish (SF), is very rare.

THE SECRETS OF AUDIT PROJECT MANAGEMENT Gantt Chart – Task List Task A. High level analysis B. Selection of server hosting C. Configuration of server D. Detailed analysis of core modules E. Detailed analysis of supporting modules F. Development of core modules G. Development of supporting modules H. Quality assurance of core modules I. Quality assurance of supporting modules J. Initial client internal training K. Development and QA of accounting reporting L. Development and QA of management reporting Length 1 week 1 day 2 weeks 3 weeks 1 week 1 day Type* S S, P to B, C S, P to F S, P to E S, P to H, J S, P to G S S, P to G Dependent on. . . A B A D D E F G C, H 1 week S E M. Development of MIS 1 week S L N. Client internal user training 1 week S I, J, K, M * P: Parallel, S: Sequential

THE SECRETS OF AUDIT PROJECT MANAGEMENT PSA GANTT Task List PLAN Select Audit 2 Plan the Audit (review available information for a high level risk assessment) 0 1 1 2 1 3 100% 0 3 2 1 1 6 7 9 4 5 100% 80% 1, 2, 3 Document risks/control information 6 End of Planning Meeting 7 Perform Fieldwork 8 Develop/Verify Findings 9 Message Meeting with Report Outline 10 Any additional FW/Message Adjustment 7 7 8 13 3 0 2 3 5 4 16 0 0 0 0% 0% 4 11 19 6 7 20 20 1 17 17 5 7 0 0 0 0% 0% 0% ACTIVITY 1 4 Kick Off/Engagement Detailed Planning (performing planning tasks to identify risks/controls) 5 Write Draft Report, Brief, PPT 12 Exit Conference 13 Mocks 14 Final Report, Brief, PPT 15 AFC 16 Close-out ACTUAL PERCEN T STAR DURATION START DURATIO COMPLE PREDECESSORS T N TE 1 4, 5 5, 6 7 2, 4, 6, 8 all 9, 10 4, 5, 8, 9, 11 11, 12, 13 4, 5, 8, 9, 11, 13 all

THE SECRETS OF AUDIT PROJECT MANAGEMENT Simple Gantt Charts … show the relationship between the tasks. Tasks will to be completed before starting the next one, and others can't end until preceding ones have ended. For example, if you're doing an audit, you need to finish the plan before you can complete field work. "harmonogram"

Exercise 6: Critical Path The audit was requested by governmental entity’s police department and planned by a manager who had been with the audit entity for 1 month. He had initiated and completed the audit plan for the audit. He designed a survey and identified police organizations to be surveyed to obtain information to determine the appropriate benchmark criteria. The survey was issued and follow up, telephone calls were placed. The response was minimal and was not sufficient to establish a criteria. They continued to pursue the information for over 3 months before discussing it with the CAE. They were instructed to cease and desist their activities. The CAE was concerned that there had been no communication concerning the lack of cooperation, especially since the audit could not go forward even though the field work on the condition was almost complete. On his instruction they were directed to find a different criteria to use. They found the strategic planning steps promulgated by the Government Finance Officers’ Association (GFOA criteria). They used these 15 steps as criteria which resulted in findings based on initial discussion with audited staff. It appeared that most of the steps were not being followed. At the exit conference the auditee was upset over the findings especially since they had not been informed of the auditor’s decision to use the GFOA’s criteria. They were also upset that the audit had taken so long… in fact it had a birthday. They stated that almost all of the criteria had been met. Upon auditor rework the auditors were able to determine, based on documentation provided, that in fact most of the criteria had been generally met. As a result of these issues, the audit office was over 8 months late in issuing the report, went over work time budget by 50%, lost cooperation of the police department, and significantly affected its credibility. Get together in your group to answer the following questions. Select a scribe and presenter. 1. Why did this happen? 2. What could the AIC have done to prevent ? 3. What could the Manager have done to prevent it

THE SECRETS OF AUDIT PROJECT MANAGEMENT VIII. MORE TOOLS AND TECHNIQUES

THE SECRETS OF AUDIT PROJECT MANAGEMENT COURSE OUTLINE (Cont’d): More Tools & Techniques • Planning Tools by Steps • “Six Thinking Hats” • Project Charter PID • VII. Resources

THE SECRETS OF AUDIT PROJECT MANAGEMENT Planning Tools by Steps

THE SECRETS OF AUDIT PROJECT MANAGEMENT More Common Mistakes Failure: § Assign the right persons § To obtain buy-in § Too many audits § To communicate § To define scope § To manage change § Not micromanage § § § Optimistic timelines Be flexible To manage change Not micromanage Expect system to fix issues § Have metric to define success

THE SECRETS OF AUDIT PROJECT MANAGEMENT More Common Mistakes Failure: § Assign the right persons § To obtain buy-in § Too many audits § To communicate § To define scope § To manage change § Not micromanage § § § Optimistic timelines Be flexible To manage change Not micromanage Expect system to fix issues § Have metric to define success

THE SECRETS OF AUDIT PROJECT MANAGEMENT

6 THINKING HATS

THE SECRETS OF AUDIT PROJECT MANAGEMENT The “Six Thinking Hats”. Sim plify think ing

THE SECRETS OF AUDIT PROJECT MANAGEMENT The “Six Thinking Hats” Benefits (cont’d) Maximize productive collaboration and minimize counterproductive interaction/behavior Consider issues, problems, decisions, and opportunities systematically Use Parallel Thinking as a group or team to generate more, better ideas and solutions Make meetings much shorter and more productive Reduce conflict among team members or meeting participants Stimulate innovation by generating more and better ideas quickly

THE SECRETS OF AUDIT PROJECT MANAGEMENT The “Six Thinking Hats” Benefits Create dynamic, results oriented meetings people want to participate Go beyond the obvious to discover effective alternate solutions Spot opportunities where others see only problems Think clearly and objectively View problems from new and unusual angles Make thorough evaluations See all sides of a situation Keep egos and "turf protection" in check Achieve significant and meaningful results in a less time

THE SECRETS OF AUDIT PROJECT MANAGEMENT Exercise 7: The “Six Thinking Hats” Maximize collaboration… Consider issues… Use Parallel Thinking … Make meetings … Reduce conflict … Stimulate innovation … Create dynamic people… Go beyond the obvious… Spot opportunities where … Think clearly and objectively … View problems … Make thorough evaluations … See all sides … Keep egos in check … Achieve results in a less time … Meet with your group and match the attributes to the Hat. Be prepared to present and discuss. Select a scribe and presenter.

THE SECRETS OF AUDIT PROJECT MANAGEMENT The “Six Thinking Hats” Benefits Maximize productive collaboration and minimize counterproductive interaction/behavior Consider issues, problems, decisions, and opportunities systematically Use Parallel Thinking as a group or team to generate more, better ideas and solutions Make meetings much shorter and more productive Reduce conflict among team members or meeting participants Stimulate innovation by generating more and better ideas quickly Instructor