Auditing Culture – Recommended Guidance
This practice guide will help internal auditors understand risks associated with an organization’s culture, how effective management of those risks supports a successful control environment, and how to approach an assessment of culture.
This guidance will enable internal auditors to:
- Understand the business significance of culture and conduct risk in an organization’s control environment.
- Identify the key components of culture and conduct risk.
- Understand key stakeholder concerns and expectations related to culture and conduct risk.
- Recognize internal audit’s role in assessing and reporting on organizational culture.
- Understand, based on example tools/guidance, possible approaches to assess and report on an organization’s culture and management of conduct risk.
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