Skip Ribbon Commands
Skip to main content

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: Employee Surveys

It is common for organizations to use employee surveys as a “pulse check” on their culture. It is less common for internal auditors to provide assurance on the survey's effectiveness in this capacity, or to use its output to improve their audit work. With the right approach, they can do both.

Read more.

Latest Articles and Blogs Trending and Research Guidance

Latest Articles and Blogs

Garner insights and leading practices from internal audit leaders:

Keeping an Eye on Culture Using New IIA Guidance
Auditing Culture: Audit Project Surveys
Auditing Culture: Employee Surveys
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
Bite-sized Culture Audits
Culture May Be the Wrong Question
Risk, Controls, and Culture

Trending and Research

Explore books, thought leadership, statistics, reports, and research:

A Journey Into Auditing Culture A Story and a Practical Guide
OnRisk 2020: A guide to Understanding, Aligning and Optimizing Risk
2019 Pulse of Internal Audit Report: Defining Alignment in a Dynamic Risk Landscape
Leadership Skills Can Drive Change
Emotional Intelligence
CAE Quick Poll: Auditing Culture
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: Auditing Culture
PG: Demostrating the Core Principles for the Professional Practice of Internal Auditing
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

Solid Guidance for a Fluid Topic: Culture

Your organization has a culture — even subcultures ingrained within departments or offsite campuses. Assessing it is key because a poor culture can lead to serious issues. How do you assess the underlying cultures at your workplace?

Download the new practice guide now.

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:

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
Auditing Culture: CAE/Director OnDemand Course Bundle
Vision University
All Star Conference
General Audit Management Conference
Governance, Risk, and Control Conference