Creative Problem Solving

for Auditors

Presented By. MUJIYANTO

Topics

Dimensions of Creative Problem Solving

Creativity and Divergent Thinking

Problem Solving and Convergent Thinking

Problem Solving in Internal Audit

 The Competency Framework of IA

Sumber: The IIA, 2010

Dimension of Creative Problem Solving

Having or showing imagination and artistic DIVERGENT

Creative or intellectual inventiveness THINKING

A question, matter, situation, or person

Problem that is perplexing or difficult

CONVERGENT
THINKING

Solving Finding or providing a satisfactory answer

or explanation, making clear, or explaining
Creativity and Divergent Thinking
Creativity and Divergent Thinking
Creativity and Divergent Thinking

Divergent Thinking
The ability to draw an ideas from across disciplines and fields of
enquiry to reach a deeper understanding of the world and ones
place in it
Divergent thinking involves generating many options
Creativity and Divergent Thinking

Ground Rules for DT

Defer Judgment. Deferring judgment isnt the same as having no judgment. It
just says hold off for a while. Avoid judging ideas as either bad or good in the
divergent-thinking phase
Strive for Quantity. Get as many ideas as you can. Get out the usual
approaches to the problem, and then stretch for more
Seek Wild and Unusual. Stretch to create wild ideas. While these may not
work directly, getting way outside the box allows the space to discover
extraordinary ideas
Combine and Build Use one idea as a springboard for another. Build,
combine, and improve ideas
Tools for Creativity and Divergent Thinking

Brainstorming
Reframing Questioning

Reverse Engineering
Imaging
Problem Solving and Convergent Thinking

Convergent Thinking
Deriving the single best (or correct) answer to a clearly defined
question
Convergent thinking involves judging or choosing options and
making decisions
Problem Solving and Convergent Thinking

Ground Rules for CT

Be Affirmative. Find what you want, not what you dont want. Now is the
time to judge, so do so affirmatively
Be deliberate. Keep your prejudices and assumptions out of the process. Give
every option a fair chance
Check objectives. Keep your original goal in mind. Dont get sidetracked
Improve ideas. You can change, improve, combine or otherwise alter the
options to get you to your goal
Consider novelty. Take a chance. Find ways to make the novel idea work for
you
Tools for Problem Solving 1
Multi step Quality Models
The quality movement has given us a number of step by step processes for systematic
analysis. Below is example of such a tool, as developed by Harry L Forscha.
Identify the problem and the reason for improvement
Understand the problem and the current situation
Analyze the problem
Generate potential actions
Evaluate and select actions
Implement actions
Appraise or evaluate results
Tools for Problem Solving 2
Evaluation Matrix
Developed by the Creative Problem Solving Group (Buffalo, N.Y), enables a systematic
assessment of options.

Steps:
Generate possible criteria to be used in assesing the options. Ask the question, what does
this option have to be for me to want to pursue it? The more specific each criterion is, the
more valuable the matrix will be: any quantification will strengthen the criterion
Select criteria. Choose the criteria that are most important or influential for your decision
Set up the matrix. Place the chosen criteria on the horizontal axis and the options on the
vertical axis
Create a rating scale. Use a scale with two to five increments (good/bad, A through C, 1-5,
etc)
Fill in the matrix using the rating scale. Judge each option on all criteria (horizontally) before
going on the next
Complete the matrix without totaling up the rows
Use the matrix to compare strengths and weaknesses
Appraise or evaluate results
Tools for Problem Solving 3
Classical Story Boarding: Stage Two and Three
The first stage of storyboarding uses divergent thinking, but the second and third stages use
convergent thinking. Here is the description presented earlier of the latter two stages:
Stage Two: The convergent stage (sorting, evaluation, and expansion)
As a group, go through the pile of cards
Group related cards together, but in no particular sequence
Eliminate duplicates
Eliminate ideas and information that everyone agrees are nonproductive
Expand on ideas and information if necessary, either by adding to whats written on a card
by adding cards

Stage Three: The organizing stage

Place groups of cards in a logical sequence and hierarchy
Within the groups, place the cards in a logical sequence and hierarchy
Add headline cards, if necessary
If you need to transport the cards, number them (using an outline style) or bind them
securely
Tools for Problem Solving 4
Analytical Tools
Also from the quality movement, we have numerous analytical tools from which to choose.
These are enhanced by data analysis software. The following analytical tools are particularly
useful for problem solving:
Flow chart- Shows the actions and their sequences
Pareto chart combines a bar chart showing data in descending order with a line graph
showing cumulative percentages
Fishbone diagram uses a mind-map-like structure to display cause and effect
Professional and Organizational Blocks to Creativity

Theres one Follow the Be practical

right answer rules

Thats not Thats not

logical my area

Avoid
Dont be
ambiguity
Foolish
Play is
frivolous
Im not
creative

Internal auditing as a profession may encourage

certain block creativity
Characteristics that Break Blocks to Creativity
Curiosity. Traits such as curiosity, exploration, and
opennes are present in great creative problem solvers
Risk taking. Traits that promote newness include
getting outside your comfort zone, taking a chance,
and being willing to fail or make a mistake. Without
risk-taking, evrything stays the same
Mastering the creative process. Having a firm
grounding in the best practices of creative problem
solving gives you confidence in embracing your
curiosity and taking risks
Sharing the process. You can take the ideas you
learn in this seminar back to your organization and
even to your family and friends. Together, you can find
opportunities to practice the process on both large
dan small problems, which will help you master the
process
Problem Solving in Internal Audit

What is problem?
A problem exists when there is a gap betwen what is and what should be

Belum ada Indikator penilaian kinerja

Perencanaan Program Pembangunan Nasional
Problem Solving in Internal Audit

Divergent Brainstorming
Problem Solving in Internal Audit

Divergent Brainstorming
TOPIK: PERENCANAAN

PUTARAN
NO NAMA PESERTA PPM
I II III

1 Bunhold - Kesesuaian perenc pemda dg KL Perenc disetujui jika sesuai prioritas

2 Etty koding berjenjang Persiapan perenc yg matang, jauh2 hari Pernc realistis agar dapat dicapai
3 Suryanto menyambungkan indeks dg spip APBD perubahan Anggaran utk perencanaan, aplikasi pendukung utk proses perenc
4 Siswati perencanaan berbasis kinerja, inline cascading - Data perenc yg handal
5 Linda Indah perencanaan inklusif ganti pimpinan, perenc tetap sinkron Perenc berbasis gender
6 Ida SF - analisis swot perenc Analisis makro ekonomi dalam/luar negeri
7 Erlinda koordinasi setiap level perencanaan (tertulis) perubahan perenc dapat ditelusuri pd setiap level Perenc kegiatan dg anggaran tidak nyambung
8 Purwantoro Perencanaan bisa diakses oleh masy dan bisa diawasi Medsos Indeks bisa digunakan utk setiap tahapan program
9 Ganovar Perenc top down atau bottom up prinsip perenc berintegritas dan berintegrasi Integrasi hulu sampai hilir
10 Putut occam razor level perencanaan sampai seberapa dalam dan bisa diindeks kan Perenc gagal krn bukan disusun oleh pihak/level yg kompeten
11 Sri Nur Perenc hendaknya menyesuaikan di daerah Evaluasi thd perencanaan scr ongoing, mapping kendala/hambatan
12 Rossalyn Turunan renstra - Identifikasi risiko dalam perenc
13 Hamdani koneksi perenc RPJMN dan turunannya Indeks utk perenc jangka pjg/RPJP (tidak terbatas periode RPJMN) Deteksi dini terhadap perenc yg tidak sinkron antara pusat-daerah
14 Wayan Perenc berbasis risiko, konsistensi istilah program Koordinator perenc tiap level-->utk memudahkan pengukuran Perenc LS melibatkan semua pihak yg terkait
15 Hendra Novic Kesesuaian RPJMD dan RPJMN, periodesasinya berbeda Perenc berbasis lingkungan Ketersediaan SD dan terintegrasi utk perenc
16 Pamungkas Benchmarking - perenc fleksibel, Komitmen kuat top mgt utk implementasi
17 Fery N Sinkronisasi RPJMN dan RKP Organisasi perenc hrs melekat di setiap unit

18 Jamason Ukuran kinerja perencanaan (tiap level) dan sinkronisasinya Pihak penyusun perencanaan (ybs atau pihak lain) Batasan tanggung jawab perencana dan pelaksana, tg jawab renteng
19 Coenraad Komitmen perencana, melibatkan banyak pihak yg kompeten

.Options
Problem Solving in Internal Audit

Convergent Evaluation Matrix

Generating possible criteria

1. Indikator Baru (Belum Ada Sebelumnya)

2. Relevansi dg Variabel Indeks AP3N
3. Current Issues
4. Dapat diterapkan (Applicable)
5. Dapat dicapai (Attainable)
Problem Solving in Internal Audit

Convergent Evaluation Matrix

Creating a rating scale

1 2 3 4 5
Problem Solving in Internal Audit

Convergent Evaluation Matrix

Set up the matrix and fill using the rating scale

CRITERIA

es

TOTAL
bl e
su

le
aru
is

ab
an

t Is

na
iB

c
lev

pli

tai
I nd

rre
Re

Ap

At
Cu
OPTIONS

Sinkronisasi RPJMN dan RKP 5 1 2 4 3 15

Perencanaan berbasis gender/lingkungan

3 5 5 2 2 17

Perencanaan inklusif
2 4 3 1 2 12

Perencanaan berbasis SPIP

3 3 2 4 4 16
1 4 3 2 2 12
Organisasi perenc hrs melekat di setiap unit