Identifying Cultural Artifacts in your Organization
Auditing and understanding organizational culture is a major imperative for internal auditors – it is evident with many of the recent corporate scandals that have identified cultural behaviors which have contributed to reputational damage. This session will build upon recent thought leadership from the IIA and other organizations on cultural factors which impact internal audit. It will begin with corporate governance considerations and move onto more operational and top-down cultural behaviors. My hypothesis is that cultural dimensions in audit reports (or reported informally) may be the highest impact audit findings. There will be numerous examples and case studies. Some of the approaches I used as a CAE were also profiled in the IIA publication “Auditing Corporate Culture”. In summary, this session will help internal auditors raise their profile and prominence in their respective organizations.