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Auditing Culture and Conduct

Course Description

Culture and conduct play a pivotal role in the well-being of an organization. Organizations with a culture based on strong values have a higher probability of successfully achieving their business objectives and retaining high-performance employees. One of internal audit’s key responsibilities is to assess the adequacy and effectiveness of the internal control environment directly impacted by culture, as well as the conduct that arises from employees acting out and exhibiting their interpretation of the values of that culture.

Internal audit, as the third line of defense in an organization’s governance framework, is uniquely positioned to assist an organization in establishing a strong tone-at-the-top by evaluating and reporting on its culture and conduct. This course is intended to assist internal auditors in understanding and evaluating the overarching culture of an organization and using their knowledge to provide value-added insight to various stakeholders.

Learning Objective(s):

  • Develop knowledge about the impact of culture and conduct in financial services organizations.
  • Differentiate strong and weak organizational cultures.
  • Recognize conduct risk and the regulatory environment.
  • Identify risk frameworks associated with culture and conduct.
  • Recognize a risk assessment process based on culture and conduct risk factors.
  • Differentiate internal audit’s role in assessing and reporting on organizational culture and conduct.
  • Differentiate considerations for culture and conduct during engagement planning, fieldwork, and outcomes.
  • Define the integrated, targeted, and top-down approaches used in performing culture audits.
Course Duration: 0.15 day(s)
CPEs Available: 1.5
Knowledge Level: Basic
Field of Study: Behavioral Ethics
Advance Preparation: 
Delivery Method: QAS Self-Study