ABSTRACT
A Force Field Analysis is a tool used to strategize the forces for and against a decision. It can be very useful when applied to an internal audit recommendation to understand the pros and cons of the action, make sure it is a well-reasoned course of action and demonstrate the results to audit clients. A Force Field Analysis helps to compare and evaluate the forces that promote change and those that resist change; the pros and cons; the arguments for and against. The analysis can be done on a simple piece of paper, computer screen, flipchart, or whiteboard. Force Field Analysis is useful to examine both sides of an initiative or course of action, like the corrective action to remedy a finding. It places arguments side-by-side. Internal auditors can use the analysis to improve their understanding of the dynamics supporting or hindering the course of action.
