Auditors perform a number of procedures relating to cash—some unique, some not unique. for each substantive procedure below, identify its primary objective or indicate that the procedure serves no purpose. the primary objective of the procedure may be selected once, or not at all.

Organizational Change and Reasons for Resistance

Example  Reason for Change Resistance

1.              C. Climate of Mistrust.

2.             F. Peer Pressure.

3.             D. Fear of Failure.

4.             E. Loss of Status or Job Security.

5.             I. Lack of Tact or Poor Timing.

6.            H. Personality Conflicts.

7.            B. Surprise and Fear of the Unknown.

8.            G. Disruption of Cultural Traditions or Group Relationships.

9.            A. Individual's' Predisposition Toward Change.

10.          J. Non-reinforcing Reward Systems.

Explanation:

1) Reasons for resisting change:

A. Individual's' Predisposition Toward Change.

B. Surprise and Fear of the Unknown.

C. Climate of Mistrust.

D. Fear of Failure.

E. Loss of Status or Job Security.

F. Peer Pressure.

G. Disruption of Cultural Traditions or Group Relationships.

H. Personality Conflicts.

I. Lack of Tact or Poor Timing.

J. Non-reinforcing Reward Systems.