Moving from accountability to Engagement

Expertise; who gets to decide?

Audit society - Control as imagined - is the control an effective control?

Control theory is a concept that explains how to achieve desired outcomes by constantly comparing them to the actual results and making necessary adjustments. In the context of work, it's the difference between what's planned or expected (work as imagined) and what actually happens (work as done).

This theory can be applied to bridge the gap between these two states, ensuring that work is performed as intended and meets the desired standards. It moves beyond mere compliance, where employees simply follow rules and instructions, towards a state of "Better Work," where they are actively engaged and committed to achieving optimal results.

This can be achieved by implementing a feedback loop that continuously monitors performance, identifies deviations from the desired outcome, and takes corrective action. This feedback loop should be transparent and accessible to all stakeholders, so that everyone is aware of the current state of work and can contribute to its improvement.

By embracing control theory, organizations can create a culture of continuous improvement, where employees are empowered to take ownership of their work and are constantly striving to achieve better results. This not only leads to higher quality work, but also increased job satisfaction and a more engaged workforce.

Human-centred design is an approach that prioritizes the needs, experiences, and behaviours of people throughout the design process. When applied to the development of controls, this approach can lead to more effective, efficient, and user-friendly solutions.

By understanding the context in which controls are used and the tasks they are intended to support, designers can create solutions that are intuitive, easy to learn, and less prone to errors. This not only enhances the user experience but also contributes to the overall effectiveness of the controls in achieving their intended purpose.

Furthermore, human-centred design can help to identify and address potential usability issues early in the design process, reducing the need for costly and time-consuming changes later on. This can lead to significant cost savings and a faster time to market for new products and services.

In addition, human-centred design can help to ensure that controls are accessible to a wider range of users, including those with disabilities. This can lead to increased inclusivity and a more equitable user experience.

Overall, human-centered design is a powerful tool for creating effective controls that meet the needs of users and support their goals. By taking a user-centric approach, designers can develop solutions that are not only functional but also enjoyable and satisfying to use.

Delivering Effective Controls through Human-Centred Design

Evaluate Control Effectiveness: Based on the evidence gathered, assess whether the control is operating as intended and effectively mitigating the identified risk.

Document Assessment Results: Clearly document the assessment results, including the evidence gathered and the conclusion reached.

Communicate Findings: Communicate the assessment results to the relevant stakeholders, including management and the board of directors.

Remediate Control Deficiencies: If control deficiencies are identified, develop and implement plans to remediate them.

Monitor Control Effectiveness: Continuously monitor the effectiveness of controls to ensure they remain effective over time.