Culture eats strategy for breakfast: The internal audit “so what?”

Kuvaus

Everyone agrees culture matters.

Boards discuss it. Regulators expect oversight of it. Annual reports celebrate it.

Now, through the Institute of Internal Auditors’s Topical Requirement on Organisational Behaviour, internal audit is formally expected to address it.

But the real question remains: So what?

What does culture actually mean for audit planning, scoping, testing, and reporting? How does the Topical Requirement translate into practical audit work, rather than becoming another compliance exercise?

In this focused and practical webinar, Sandro Boeri connects the Topical Requirement directly to day-to-day audit execution. He shows how culture is not a soft overlay but a behavioural system that directly influences control effectiveness, risk exposure, and strategic success.

Participants will leave with a clear framework for applying the Topical Requirement in a way that strengthens insight, credibility, and board impact.

Learning objectives:

• Explain the intent of the Topical Requirement on Organisational Behaviour: Understand the purpose of the Topical Requirement and its implications for audit methodology and professional judgment.
• Define culture in operational terms: Move beyond values statements and articulate culture as a system of incentives, signals, and behavioural norms.
• Identify behavioural risk within audit engagements: Recognise where controls may appear effective but fail under pressure due to behavioural dynamics.
• Integrate behavioural analysis into audit planning and fieldwork: Apply practical techniques for interviews, scoping, control evaluation, and root cause analysis.
• Translate cultural observations into board-level insight: Report in a way that is balanced, evidence-based, and strategically relevant.

CPE credit(s): 1 CPE upon live viewing and participation. CPEs not offered on-demand.

Read more and register.