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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.

Auditing Culture: History and Principles

Auditing Culture: History and Principles

The profession has long been involved in assessments of organizational culture — three principles help guide those efforts. A new article series authored by James Roth kicks off discussing the history, three principles, and root of the matter.

Read now.

Latest Articles and Blogs Trending and Research Guidance

Latest Articles and Blogs

Garner insights and leading practices from internal audit leaders:

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:

IIA–Australia: Managing Culture - A Good Practice Guide
Auditing Culture - Mitigating Risk through Transparency
IIA-UK/Ireland: Culture and the Role of Internal Audit
IIA-UK/Ireland: Organisational Culture
Pulse Solution: Perspective on Auditing Culture
Auditing Culture – A Hard Look at the Soft Stuff
Political Pressures Faced by Internal Auditors in the Public Sector
Perspectives On Auditing Culture
Perspectives on Auditing Culture: Financial Services Focus
2019 Pulse of Internal Audit Report: Defining Alignment in a Dynamic Risk Landscape


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

Tone at the Top (August 2018)

Tone at the Top: A Conspiracy of Silence?

In a recent survey by the National Association of Corporate Directors (NACD), 79 percent of directors expressed confidence in management’s ability to sustain a healthy corporate culture. However, the survey indicated that confidence may be based on very limited information. Learn more about how the internal audit function can help assess organizational culture.

Download your complimentary copy today.

Resources and Services Video Conferences

Resources and Services

The IIA provides a variety of professional services and tools:

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


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


Strengthen your knowledge and skills through conferences:

IIA International Conference
ECIIA Conference
ACIIA Conference
CLAI Conference