Matakuliah
Tahun
: PSYCHOLOGY PEMERIKSAAN
: 2009
Psychology of Auditees
Pertemuan 04
Psychology of Auditees
Session 04
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Learning Objectives
• Understanding about psychology of auditees
• Understanding factors influence human behavior and
perception
• Understanding about corporate culture
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Psychology of auditees
• Psychology of auditees is what auditees perceive, understand, value,
and belief, about what auditors do that brings about the effects on their
income, work, position/function, and job.
• Nobody likes being audited/examined
• Most auditees are feeling threaten/insecure when they are being
audited
• Auditee’s perception will influence the way he/she act in the relationship
with the auditor
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Factors Influencing
Human Behavior
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Gender
Education background
Experience background
Pressure
Expectation
Perception
Value
Believe
Environment
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Corporate Culture
• Corporate/organization culture is defined as a set of key
value, beliefs, understandings, and norms shared by
members of an organization.
• Culture represents the unwritten, informal norms that
bind organization members together.
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Two level of Corporate Culture
Visible artifacts such as,
Dress, office layout, symbols,
slogans, ceremonies
Represent deeper values and
Shared understandings held by
organization members
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Dress Code
• Formal dress
– Tie for men
– Blouse, coat and trouser for women
• Casual dress
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Office layout
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Grouping based on level in the organization
Grouping based on operating functions
Desk layout
Opened area vs closed area
Door is always opened/closed
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Symbols
• Is an object, act, or event that conveys meaning to
others.
• Symbols associated with corporate culture conveys the
organization’s deeper values.
• Some organizations use a piece of art or a mission
statement to symbolize important values
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Examples of Symbols
• Picture or painting of
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eagle flying on the sky
people who is standing fixing cable in the storm
Vessel sailing on the ocean
Farmers are harvesting their rice field
Light at the end of a tunnel
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Slogans
• Is a phrase or sentence that sufficiently expresses a key
corporate value
Examples:
• IBM use the metaphor “wild duck” to describe employees
IBM valued
– Wild ducks symbolized the freedom and opportunity needed to keep
creative employees from being tame.
– The moral of the “wild duck” slogan was you can make wild duck
tame, but you can never make tame duck wild again
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Ceremonies
• Ceremonies are planned activities that make up special event and
are conducted for the benefit of an audience.
• Ceremonies are a presentation of a major awards for excellent
achievement.
• Ceremonies are celebrating an occasion
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Values
• Is the way a person measures something in term of what he/she
believe as meaningful and suitable with the norms
Examples:
– What do you think about corruption ?
– What should we do to corruptors ?
– What should we do when we get caught by a policeman because
of traffic violation ?
– What do you think about asking a friend to sign the attendance list
on behalf of you ?
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References
• Organizations : Behavior, Structure, and Process, by
Gibson, Ivancevich, and Donnelly, Business Publication
• Management, by Daft, Richard L., Dryden
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