Auditing Culture

​An organization’s culture, whether at a family-run convenience store or a multi-national corporation, can present vexing challenges. It exerts significant influence on how the organization operates and can quickly erode governance and risk management efforts when it goes awry. Yet, culture and its influences are often ignored, overlooked, or misunderstood.

IIA President and CEO Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA and former IIA Managing Director of CAE Solutions Doug Anderson, CIA, CRMA, team up to provide a comprehensive examination of organizational culture; approaches, guidelines, and strategies on auditing culture and communicating conclusions; and insights into the crucial role internal audit can play in helping stakeholders understand culture’s influence and importance.

Learning Objective(s):

• Recognize the essence and implications of culture.
• Perceive the emerging mandate to audit culture.
• Differentiate effective strategies for auditing culture.
• Recognize practical considerations for internal audit.