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The IIA Culture Resource Exchange 


The increasing attention to and need for auditing culture requires an understanding of effective strategies and practical considerations for internal auditors. It’s not always easy to turn a gut feeling into auditable findings. The IIA’s suite of corporate culture audit resources provides both the proper tools and best practices techniques to approach, apply, and achieve reliable results.

Where to Begin

Auditing Culture: Where to Begin

Due to its complexity, many internal auditors interested in auditing culture may be unsure of how to approach it. A series of initial steps can help steer practitioners in the right direction when tackling culture reviews for the first time.

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Latest Articles and Blogs Trending and Research Guidance

Latest Articles and Blogs

Garner insights and leading practices from internal audit leaders:

Auditing Culture: Observation and Data
Auditing Culture: Bumps in the Road
Auditing Culture: Where to Begin
Doing the Right Thing
Auditing Culture: History and Principles
Into the Light
Beneath the Surface
Bite-sized Culture Audits
Toxic Leaders, Toxic Culture
The Culture Impact
How to Audit Culture
Care and Feeding of the Company's Culture
Bite-sized Culture Audits
Culture May Be the Wrong Question
Risk, Controls, and Culture
Weinstein, #MeToo, and Culture
Uber: Hot New Company, Same Old Problem — Culture

Trending and Research

Explore thought leadership, statistics, reports, and research:

OnRisk 2020: A guide to Understanding, Aligning and Optimizing Risk
2019 Pulse of Internal Audit Report: Defining Alignment in a Dynamic Risk Landscape
AEC Knowledge Brief: Utilizing Complaints to Understand Culture
Managing Culture - A Good Practice Guide
Pulse Solution: Perspective on Auditing Culture
Auditing Culture – A Hard Look at the Soft Stuff
Pulse of Internal Audit: Time to Move Out of the Comfort Zone
Political Pressures Faced by Internal Auditors in the Public Sector
Perspectives On Auditing Culture
Perspectives on Auditing Culture: Financial Services Focus
Auditing Culture - Mitigating Risk through Transparency
Culture and the Role of Internal Audit
Organisational Culture


Leverage the Standards and guidance to effectively audit culture:

Code of Ethics
IG: 2100 - Nature of Work
IG: 2110 - Governance
IG: 2120 - Risk Management
IG: 2130 - Control
PG: Assessing Organizational Governance in the Private Sector
PG: Assessing Organizational Governance in the Public Sector
PG: Auditing Anti-bribery and Anti-corruption Programs
PG: Auditing the Control Environment
PG: Evaluating Ethics-related Programs and Activities
GTAG: Internal Auditing and Fraud Auditing IT Governance

Auditing Culture: Challenges and Proven Techniques

Auditing Culture: Challenges and Proven Techniques
In-person course

This two-day course helps you identify tools and techniques for auditing organizational culture. You will take away proven evaluation tools and techniques for assessing culture, examples of audit reports addressing cultural issues, and techniques for gaining support from leadership. Plus, strategies for gaining support from management.

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Resources and Services Video Conferences and Courses

Resources and Services

The IIA provides a variety of professional services and tools:

Quality Services and Resources
Audit Intelligence Suite
Audit Executive Center
Guidance: International Professional Practices Framework (IPPF)
Risk Resource Exchange


Hear from subject matter experts the latest tips and best practices on Audit Channel:

Culture Audits: Getting Started
Culture Audits: Senior Leadership
Culture Audits: Data Points
Auditing Culture: Part 1
Auditing Culture: Part 2
Auditing Culture: Part 3
Professional Responsibility and Ethics Part 2
What Boards Want & Need From Internal Auditing

Conferences and Courses

Strengthen your knowledge and skills through conferences and courseware:

Auditing Culture: Challenges and Proven Techniques
Vision University
All Star Conference
General Audit Management Conference
Governance, Risk, and Control Conference