Change Management and Accountability Report: SANS - Internal Auditing

This report examines change management and accountability within Saudi Air Navigation Services (SANS), a government-owned air navigation service provider. It begins with an introduction outlining the scope of services and the focus on internal auditing. A SWOT and PESTLE analysis is conducted to identify strengths, weaknesses, opportunities, and threats, as well as macro-economic factors impacting the organization. The report then details the need for change, particularly in broadening the scope of internal auditing to include risk management, technological implementation, and cost minimization. Financial and human implications of these changes are discussed, followed by a communication and implementation plan utilizing a Gantt chart. The report also includes a section on individual development needs, focusing on the author's and another team member's learning styles, highlighting the importance of visual and auditory learning approaches, respectively, for effective implementation of the proposed changes. The report provides a comprehensive overview of the change management process within the organization, along with the development needs of employees.

Running head: CHANGE MANAGEMENT AND ACCOUNTABILITY 1
CHANGE MANAGEMENT AND ACCOUNTABILITY
Students Name
Institutional affiliation

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Introduction
In this change management evaluation, we mainly, analyze the aspect of internal auditing
in the contextual application to the Saudi Air Navigation services. For instance, the organization
is a government-owned air navigation service provider that has a broad scope of services.
Majorly, it undertakes air traffic management and also oversees the procurement, operations, and
routine maintenance of information and navigation systems in the Saudi kingdom.
In this paper, we will evaluate the type of changes required in the organization through a
simple study on the organizations' weaknesses, strengths, opportunities, and threats. Besides a
PESTLE analysis while also provide a vivid understanding of the organization. Therefore, this
will also provide clarity in determining what needs to change for the better of the organization.
The overall financial implications of the change will also be evaluated. The communication step
involved in implementing changes will also be discussed regarding the topic.
AC 1.1: Forces of change
In the SWOT analysis, some of the significant strengths of the Saudi company are
entailed in its value for diversity, research, and technology. The recent outcome of both research
and technology has presented several opportunities. One of the opportunities is portrayed in its
underlying plan to implement the latest technology in air traffic control. This technology will
increase the number of planes that can be accommodated in the air traffic system. Some of the
threats and weaknesses of the organization exist in areas of management and control. For
example, considering the plans being undertaken by the organization to meet the Saudi 2030
goals, there is a need for enhanced risk management and internal control.
On the other hand, an evaluation of the macro-economic factors through the PESTLE
analysis indicates that the hereditary political system in the kingdom has faced few incidences of

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unrest but is determined to enhance the business environment. This aptitude by the government
is indicated in the policies that focus on developing the economy and growing tourism
Being the largest economy in the Middle East, it is clear that the economic currents of the
kingdom are conducive to the sustainability of the business. The kingdom also exhibits diversity
in culture with mostly Jews Arabs and other scarce foreign cultures in the country. The cultural
diversity also creates room for the trivial of diverse businesses: technology has also significantly
been adapted in the country; similarly, most businesses, including SANS, have incorporated it in
their operations. The existing laws that guide the business environment, consumer protection,
employment, racial issues, and use of resources, especially for government corporations, are also
clear to enhance health completion and service delivery. Environmentally, there is high regard
for environmental safety compliance by the business. For SANS, it is affected by the need to
manage air pollution as a core in its operations.
From the above SWOT and PESTLE analysis, the diversity of change required is also
illustrated. For instance, gaps in the organizational operations from the analysis emerge from or
can emerge from the aspect of internal auditing. For instance, the organization requires strong
oversight on its compliance with environmental requirements, risk management, and control in
the exploitation of its impending opportunities and understanding its ability to maximize
operations in the Kingdom.
AC 2.1: Planning the change
Firstly, the organizational aspects of the organization portray SANS, a large organization;
for instance, the organization has a staff base of up to 1800. Therefore, this also indicates the
intensity of operations that are undertaken by the organization. In the SWOT analysis, the
strength in technology adaptability of the company has catapulted it to the realization and

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implementation of some of its opportunities. In the quest to achieve the Kingdom’s 2030 goal of
diversity and tourism, the organization is tasked with building its capacity in terms of air traffic
control. Therefore, the company has also stepped up in various ways like its latest project
alongside Indra to adapt technologically advanced air control measures.
It is also prudent that air traffic management generally entails operations that are quite
costly. Therefore, broadening the scope of these operations comes with more costs, as in the case
of SANS. This perspective, thus, leads us to the type of change required at the organization:
broadening the scope of internal auditing. Internal auditing fundamentally involves reassuring of
the objective of the company through enhancing the efficiency in the operational plans of the
organization (Noe, Hollenbeck, Gerhart and Wright, 2017).
Therefore, the scope of internal auditing for SANS on the basis of the SWOT and
PESTLE analysis undertaken is comprehensive and involves the following: For instance, the
scope of internal auditing change should involve various factors including; management and
enhancement of risk management systems and procedures, broadening the organizational
implementation of technology as in relation or preparation of the impending technological
project, improving the organizational awareness of economies of scale from looming
developments in terms enhanced us of technology in air traffic management. Lastly, recreating
and strengthening the corporate cost minimization culture is also another change due to
implemented in the organization. These changes will be tracked and implemented smoothly sing
a Gantt chart as in section AC 2.4
The benefits of the changes include: having a proper operational plan in place that is
aligned to the organizational objectives and expectations of the stakeholders. There will be
proper management of costs as well due to a clear operational plan. Moreover, through internal

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auditing, the company can enhance its compliance with legislation and policies that guide
business, these policies can be in terms of environmental or air safety, consumer safety,
employment and issues of racism. Besides the organizational success from the scope of internal
auditing, compliance with these rules promotes the legitimacy of the business (Niţă, & Ştefea,
2014).
AC 2.2: Implications
Financial implications
The diversity involved in managing the scope of internal auditing is beneficial to the
SANS. Besides service delivery at the organization derived from operational efficiency, another
prudent indicator of success in organizational management is profits. The final implications of
this internal audit changes are also supposed to be illustrated in the profits or financial stability of
the organization (Williams, Whiteman and Kennedy, 2019).
Notably, changes, like creating enhanced risk management systems, using technology to
identify gaps and strengthen operations, and minimizing the operational costs, are the first
significant step to increasing revenue margins. For instance, profit is a function of revenue minus
the incurred expenses. Therefore, strengthening operations through the use of technology grows
the income of the company; on the other hand, minimizing operational costs increases the profit
margins. In the long-term, these changes stabilize the financial position of the organization, with
the financial might, SANS promotes its ability to develop and exploit growth opportunities.
Human implications
Implications of the internal auditing changes will also be implicated in the human
resources of the company as well. For the people in the organization, the significant implications
will be illustrated in the enhancement productivity among teams in the organization. As

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identified earlier, the underlying principles of internal auditing are in developing the operational
culture (Polman, 2015). The primary implementers of operations in the organization, in most
cases, are the human components of SANS.
Therefore, the earliest implications these changes are felt among the staff. The
operational changes like optimization of technology will enhance the ease and convenience in
operationalizing like a plan. Similarly, there will be improved innovativeness. Furthermore, due
the financial development, SANS will also be in a better position to improve the welfare of the
employees and promote their motivation towards goal achievement.
AC 2.3: Communicating and implementing Change
The information regarding the widening of the scope of internal audit in terms of all the
mentioned aspects should be communicated to the people process of strategic management. This
communication objectively meant to affect the application of the changes (Fernandez and
Rainey, 2017). The people involved are the stakeholders: employee, management, kingdom,
development partners, and the company clients. The best technique implied in the
communication and implementation of these changes is the GANTT CHART. Due to the
diversity and multitude of the tasks involved in implementing the revised internal audit scope,
the chart provides a better tool to track the absorption of the plan regarding the time frame.
The chart will provide tracking for some of the project implementation procedures like:
Before implementation, creating a forum for stakeholder participation in the exceptional revised
Framework of internal audit,
Firstly, improving the professional capacity of employees to integrate and adapt the use of
technology in the management of air traffic control. This development will also serve to recreate
the service culture of SANS.

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Secondly, rehabilitation, training, and developing the skills and capacity of the risk management
team and systems will create the awareness to curb and manage emerging risks of the
organizational operations.
Thirdly, enhancing the understanding of the economies of scale of the changes: both
negative and positive. The sensitization is meant to boost the readiness of the organization to the
changes. Fourthly, since financial implications are also expected, the significant changes
communicated and implemented will mostly involve the following: training and capacity
building of the financial management teams and organizations as well on cost minimization.
AC2.4: Technique of planning change
Gantt chart
From 25th to 26 of July; the stakeholder briefing and participation development partners
to address any concerns. The briefing will entail the changes to be made and the implementation
schedule as in the Gantt chart.
29th to 8th July; Will comprise three days of software installation and one and half weeks
of training the staff on new technological adoptions to enhance their operational capacity, to
fasten and make the process effective, the use of phone accessible tutorials and manuals will be
to improve the required skills.
9th to 17th august, represented by seven days on the Gantt chart, the week will involve
specialized training to the risk management staff; both on the use of new technology and
enlarged scope of risks
18th to 26th August; evaluation of both negative and positive economies of scale of
adoption of the pending technological project and changes, the target audience will be all the
stakeholders.

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23rd to 27th August; training the operations managers on cost management techniques and
revised methods
stakeholder participation
tecnological adaption training
Rehabilitating risk mamnagement
Understanding economies of scale
Cost management procedures
4-Jul 24-Jul 13-Aug 2-Sep
Start date
Duration (days)
SECTION B: DEVELOPING SELF AND OTHERS
Understanding individual development needs are crucial in career development and
improvement of work output. In Saudi Air Navigation Services (SANS), each individual has
unique skills necessary to secure a job position and achieve the set goals as well as assigned
responsibilities. The section evaluates my personal development as well as that of Hattan Kurdi,
one of the internal audit teams.
AC 1.1 Own Learning Style(S) and the Learning Style(S) Of another Member of the
Team:
There are three different ways of identifying the learning styles of the team member as
well as the personal style of learning. The three primary learning styles established in various
studies include kinesthetic learning, visual learning, and audio learning. In SANS, I worked with

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a number of individuals within the accounting and finance sector. However, within the internal
audit depart, I worked with a team of 5 individuals, including the top leader. The only person
who closer to whom I could quickly observer was Mr. Hattan Kurdi. Through the observation of
how he articulated his responsibilities and how he worked according to the instruction. I came to
learn that his learning style was an auditory learning style. This is because he was good at
following instructions more so when communicated loudly by the boss. Furthermore, Hattan
loves sharing the instruction with others repeating the same direction. However, he could deliver
on his responsibilities just as obligated by the chief auditor. Personally, on the other hand, my
learning style is visual learning, whereby I learn best through practical illustrations and
demonstrations. This enabled me to learn a lot from SANS by merely observing what the
experience auditors were doing and how they handled their duties.
AC 1.2 Use A Simple Technique For Identifying Own Development Needs And The
Development Needs Of Another Member Of The Team:
The simple technique is used while working at SANS was SWOT analysis, where I was
able to analyze my personal work as well as that of Mr. Hattan Kurdim. Through persona
SWOT analysis, I was able to weaknesses, strength as well as opportunities for personal learning
and development and well as the various potential areas of weakness for my team member.
Personal SWOT analysis Mr. Hattan's SWOT analysis
Personal weakness:
The first area if weakness I noticed
was in relation to the soft skills. I realized
Hattan’s weaknesses:
Hard poor decision-making capacity,
which was observed when faced with

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that I should try and improve my
communication as well as decision making
and being in a rush to complete tasks.
demanding situations. He also took a lot of
time talking and explaining what to be done
even when the same instructions were passed,
everyone, and took a lot of time concentrating
on his phone.
Personal strengths:
I realized through my boss and my
team members that I have excellent analytical
skills, focused and delivered assigned
responsibilities to the best of my ability.
Hattan’s strengths:
Delivers assigned duties within the
given time had pride in his work and has
excellent communication skills.
Personal Threats
The relying so much upon my line
manager, thus making me feel like I cannot
make decisions without him. Current rates of
companies’ reorganization make me feel like
inertial auditing will no longer be given
priority.
Hattan’s Threats
Too much reliant on the team embers
make me feel like he cannot deliver while
working alone. The increasing technology
will require high IT intelligence, which makes
him lose his job with the current IT
knowledge.
Personal Opportunities:
The most available
opportunity for learning development
within the organization was the forms
we assigned for feedback form the
Hattan’s Opportunities:
The opportunity to be assessed by the
lead auditor regarding the teams’
performance, this will also enable him to
determine his areas of weakness as well and

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chief auditor. This is an opportunity as
it will enable us to identify areas of
weaknesses.
The knowledge gained in class
which is applicable in the reals works
sceneries.
improve on them.
He has experience and excellent
communication skills, which enable him to
ask the team members directly regarding his
performance.
AC 1.3 Identify Potential Barriers To Learning:
The following are some of the potential barriers to my learning include as the various
issues related to the sustainability of e-learning, limited or time constraints, and distraction from
multiple topics, including family issues. These factors are potential barriers that I few might slow
down my learning.
AC 1.4 Explain How Barriers To Learning Can Be Overcome:
To begin with, the sustainability issues arising with e-learning that make me unsure
whether I will be viable could be solved by working on various tasks within my weekly
scheduled with regular feedback as well as being assigned practical assignments by my line
manager. The time barrier could be solved through the application of constraints and timetables.
I believe having a tight schedule and committing to it can be a solution to the time problem.
AC 2.1 Briefly Analyze Learning/Development Options To Meet Need(S) Of Self
And Another Member Of The Team:

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Moreover, after school, I will commit to working according to the national core audit
programs to build my portfolio as an auditor also a continuous exercise of my IEMA skills to
build up a successful career. For the Hattan, SANS has audit development programs; this
happens annually. This, therefore, presents him with the option of improving his education
through the program and building his portfolio. Also, he has experience and has the capability to
utilize his knowledge I various ways that will him develop his career. Training and workshops
are also available for him within SANS employee development programs.
AC 2.2 Identify Support Mechanisms For The Development Of Self And Another
Member Of The Team:
The support mechanisms I would look for my learning includes the capabilities of my
line manager in helping leaners, various friends and colleagues I worked with at SANS,
including Hattan. I will organize face to face meetings with course mates after graduation for
brainstorming and improvement of skills and personal developments after graduation. I will rely
on regular tests and challenges within the working environment and the education system.
Hattan being an employee of ASANS, has several support mechanisms, including the
organization itself, the chief auditor as well as friend and internal audit team members.
AC 2.3 Prepare A Development Plan To Achieve A Learning Objective For Self Or
Another Team Member:
My personal development plan, is to identify my learning style, assess various ways
which can enable me to learn and develop through the identified style, assess multiple areas of
weakness and low capabilities and barriers, organize various critical resources required to ensure
success, undertake learning and training programs and finally monitor myself against the set
goals for development.

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AC 2.4 Describe A Method That Could Be Used To Monitor The Development Of
Self And Another Member Of The Team:
The method appropriate for my personal evaluation and Hattan’s would be the use of a
learning log. Therefore, this involves the setting of milestones activities that would enable, one
focus on specific learning areas and develop a vivid path of progress and work areas of
weaknesses identified in the SWOT analysis. Moreover, the log will enable the various people,
such as team members, and the lie manages to understand the set objectives and provide support
for their achievements. The log also includes feedback on the areas of development and
accomplishments and help achieve the goals and improve further in the areas which still require
developments.

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References
Fernandez, S., & Rainey, H. G. (2017). Managing successful organizational change in the
public sector. In Debating Public Administration (pp. 7-26). Routledge.
Niţă, C. G., & Ştefea, P. (2014). Cost control for business sustainability. Procedia-Social
and Behavioral Sciences, 124, 307-311.
Noe, R. A., Hollenbeck, J. R., Gerhart, B., & Wright, P. M. (2017). Human resource
management: Gaining a competitive advantage. New York, NY: McGraw-Hill Education.
Polman, P. (2015). Redefining Business Purpose. Driving Societal and Systems
Transformation. Building Sustainable Legacies, 5, 9-16.
Williams, A., Whiteman, G., & Kennedy, S. (2019). Cross-Scale Systemic Resilience:
Implications for Organization Studies. Business & Society, 0007650319825870.