Question

SAS No. 99 requires auditors to conduct a brainstorming session to discuss the potential for fraud and how the auditor might respond to the risk of fraud. The standard does not provide a great deal of guidance on how this brainstorming session should take place. One of the three common pitfalls that should be avoided during brainstorming sessions is Social loafing.

Should we encourage " Social loafing:"? If not then, How?

Answer 1

No we shouldn't encourage social loafing because it has the potential to negatively impact work product, damage professional relationships and contaminate workplace culture.

Social loafing is one among the common pitfalls of brainstorming. Phenomenon of a person putting less effort to achieve a goal when he or she works in a group than when working alone under the assumption that others’ efforts will cover his/her shortfalls, is termed as social loafing. It can be avoided through adequate planning and session facilitation.Three essential Steps for DISCOURAGING this practice are:

1)Keeping the group small in number :

When groups grow beyond 3 to 5 members, the chance of social loafing is high. If there is sufficient reason for permitting the group to expand beyond these parameters (in case of a significant workload coupled with an extreme deadline), split the team into sub-groups of no more than 3 members per group.

2)Developing rules of engagement:

This means setting ground rules for group conduct at the outset, resulting in lesser push back.

3)Assigning separate and distinct contributions for each and every group member:

Making assignments separate and distinct is a better way to make sure that tasks do not become fungible. As a result each person will have to pull their own weight, which is exactly the point. This will not only solve the social loafing issue but also helps the team to create a clear roadmap for results and assure that no critical aspect has been ignored.

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