The relatively new topic of auditing culture is a challenging one for internal auditors, as the risks and controls are more difficult to identify, assess, and audit. There are a number of emerging approaches to this type of audit, and this book provides both suggested approaches and a framework of areas to consider when examining the topic.
Part of the book is the story of Alex, the head of internal audit for a global organisation, who is asked by his CEO to audit culture. Like many of us, he is unsure of where to start. Each chapter is structured to cover both Alex’s challenge and his story—his journey of exploration into this fascinating new area for internal audit.
Culture itself is dynamic and changes over time, and we can see this as we explore how to audit it. There are many factors influencing—and therefore altering—the culture of an organisation. This book offers:
- Research and technical elements
- Key success factors
- Important questions internal auditors should be asking when they audit culture in their own organisations