American Accounting Association


CPE Session 23

Lessons Learned in Managing Teams in Intensive Environments: What Audit Teams Can Learn from Emergency Room Team Research

Presented By:

Terry Campbell, Kelley School of Business at Indiana University - Bloomington
Kyle Heyne, Institute of Simulation and Training, Department of Psychology, University of Central Florida

Description: Audit teams work in increasingly complex and stressful environments where the decisions taken may directly impact the survival/success of the parties involved. Salas, et al (2007) note that the "Healthcare teams operate in an environment characterized by stress, workload, complexity and high stakes for decision and action errors." (p. 381) As this description suggests, lessons learned in such environments may inform audit teams of areas of potential concern and opportunities for improvement. Given the parallels of such environments and the possibility of malpractice litigation, the challenge to minimize medical errors matches the challenge to minimize audit errors. Salas, et al (2007) describe seven principles of efficacious teamwork for emergency health-care professionals who operate in high stress with compressed time-lines and uncertainty of both indicators and outcome (diagnosis and prognosis).

Field of Study: Auditing
Program Level: Basic
Method of Delivery: Group — Live

Intended Audience: Audit faculty/practitioners who want to engage a research/practice theme both different and parallel to the normal auditing themes.

Format/Structure: Introduction to the research stream Overview of parallels Application of parallels Commentary from audit partners/staff

Learning Objective: Understand the emergency health-care environment. Identify parallels with the auditing environment. Describe the principles derived from the health-care environment. Apply the principles to the auditing environment. Imagine research/practice projects.


Advanced Preparation Required:


Back to CPE Listings