Culture

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 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 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	Guidance 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: 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 The IIA provides a variety of professional services and tools: ■ Guidance: International Professional Practices Framework (IPPF) ■ Risk Resource Exchange ■ Blogs ■ Quality Services and Resources ■ Audit Intelligence Suite ■ CAE Resources	Video 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 Strengthen your knowledge and skills through conferences: ■ IIA International Conference ■ ECIIA Conference ■ ACIIA Conference ■ CLAI Conference