ABSTRACT
A traditional team is a group of people working together on a project. It includes a team leader (in an audit, that person is usually a senior auditor) and operates under management constraints. This supplement uses the word team to describe empowered teams, defined as a group of people working together on a project who have the necessary authority, resources, and skills to perform that project without intervention from management. Empowered does not mean full authority to do anything. Once given a project to complete or an area of responsibility, the team decides what needs to be done and does it without obtaining additional management consent.
