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TIAPS ALB_Module 2B. Managing People

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and enthusiasm pushes for change and innovation). Many styles are distinguished by the<br />

level of participation in the decision-making process, some of which are described below.<br />

Leadership<br />

Style<br />

Autocratic,<br />

authoritative, or<br />

dictatorial<br />

leadership.<br />

Democratic or<br />

participative<br />

leadership.<br />

Laissez-faire<br />

leadership.<br />

Delegative<br />

leadership.<br />

Transactional<br />

(or managerial)<br />

leadership.<br />

Description<br />

Leaders lead with limited<br />

consultation.<br />

Leaders engage stakeholders in<br />

important decisions.<br />

Literally meaning to allow to do,<br />

whereby a leader allows team<br />

members to operate with limited<br />

supervision or intervention and to<br />

make many of their own decisions.<br />

Leaders delegate tasks, autonomy,<br />

and authority to team members in a<br />

planned and structured fashion.<br />

Leadership relies on incentivization<br />

in which team members accept<br />

responsibilities on the basis of an<br />

explicit “give and take” in the form<br />

of rewards.<br />

When Appropriate<br />

When team members have limited<br />

experience, conformity is important,<br />

situation is high-pressured, and<br />

decisions needs to be made<br />

quickly.<br />

When team members have more<br />

experience, sharing information is<br />

helpful, and time allows for wider<br />

consultation.<br />

When situations are stable and<br />

team members are highly<br />

competent, often supported by a<br />

delegative style.<br />

In most situations with a focus on<br />

strengthening performance in the<br />

long term and developing<br />

individuals.<br />

Where there are well-defined and<br />

robust structures, routines, and<br />

processes.<br />

A leadership style may be unconsciously adopted due to personal characteristics, team<br />

dynamics, and cultural norms. A more reflective approach is recommended for better results<br />

and ensuring a leader has a range of styles to deploy according to circumstances.<br />

<strong>2B</strong>.1.2 Delegation<br />

Delegation is a very important skill. Section 2A.4 describes the importance of delegation for<br />

managerial accountability and successful internal control. It is equally applicable to<br />

managing the internal audit function.<br />

Sometimes managers can be reluctant to delegate. This can occur when the manager:<br />

• Believes delegating tasks may take longer to explain or result in poorer performance<br />

than if the manager simply completes the tasks.<br />

• Wishes to retain the more enjoyable and rewarding tasks.<br />

• Wishes to hold onto power and be indispensable.<br />

• Does not trust team members to complete the tasks to a satisfactory level.<br />

However, the consequences of not delegating can be very damaging.<br />

• Resources are poorly utilized.<br />

• Team members are demotivated.<br />

• Manager is unable to complete everything and so performance suffers.<br />

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