In short, the subject of Soft Controls is widely discussed. As far as I am concerned, however, such meetings tend to get stuck at a level that unfortunately is not going to help these experts in control much.
Sometimes it can get stuck on a discussion about definitions of Soft Control. And that while the modern, accepted definition of Management Control already picks up a nice broad interpretation, by speaking of "measures that lead to desired behavior. But usually the time is simply too short to properly address this very interesting topic. The problem then is that participants leave the room when only the following goals have been achieved: (1) it is clear what it is about and (2) it is clear that it is important. But that does not mean that one can use it at work the next day.
In the fall I had the opportunity to work for three days with a highly motivated group of controllers at a well-known college. At the start of the Soft Controls master class, a beautiful statement was immediately made: "If it doesn't fit in Excel, we can't do anything with it". After a burst of laughter, we set to work in good spirits. And after one day, the group indeed established: it is clear what it is, it is patently important...and its importance is even increasing, given all the changes in our environment. We agreed to "lock down" this phase and build on it.
Frankly, I then tended to dive into the "technique" of applying soft controls with the trainees. But we noticed that more elementary points surfaced. Here and there obstacles were experienced to actually do something with Soft Controls. Personal obstacles, that is; varying from student to student. Some examples I can share with you: 'Who am I to bring up these subjects?', 'According to my job description I am not supposed to look at things with such a broad scope. I still feel very insecure on this subject', 'My boss is not open to this', ....
How wonderful it is as a teacher when the group dares to reflect on such personal obstacles. Because only then can you really move forward together. It is also interesting when someone experiences no obstacles at all. That can teach us something interesting about that person, but probably also about the environment in which he or she works.
The (important) safe setting was continued by choosing together a subject in the own company and on that subject taking the first steps with Soft Controls. A not too big subject, fitting the learning goal of the students and possible sensitivities regarding Soft Controls in the organization. And of course using all kinds of technical models or tools. Even Excel, if one wanted to, but funnily enough nobody felt that need in the end.
The result of these three course days, not to mention all the intermediate efforts, was that each student took concrete steps with putting Soft Controls into practice. With concrete, applicable advice for their own organization. Any obstacles were amply overcome!
To "flatten" all of these learning experiences into a roadmap may not do full justice to the journey taken, but I'll make an attempt anyway:
1. Briefly discuss 'what it is' and 'its (increasing) importance' with each other. 'Lock in' these observations with each other to build on. Speak your commitment to each other to actually work on it.
2. Create a safe environment in which you can talk to each other about the (personal) obstacles that exist. Participants mainly help each other and themselves by addressing these issues.
3. Next, formulate a concrete learning objective regarding this topic, appropriate to your own specific situation.
4. Choose a research object to go with that learning objective. Something that does not challenge the organization's right to exist or other sensitivities. Make targeted use of a variety of pre-existing, practical tools and models. Have a supervisor or colleague watch as a shadow researcher.
5.Celebrate the steps you have taken!
Sander van Oosten is with AuditPeople, a specialist service provider that provides internal audit functions with capacity and expertise.