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Internal auditors turn focus to organizational culture Logo aicpa

  Ken Tysiac |   Free |   AICPA |   03 Nov 2015 |   Journal of Accountancy

The daily headlines are filled with stories of companies that were damaged when culture went awry. This article discusses how internal audit can deliver value by providing a clear focus on organizational culture.

Topics covered:
  • Management accounting: Technical: Risk management & internal control: Internal audit, Foundational

3 Comments/Reflections

Michael Conway

Michael Conway Jun 2019

Organizational culture is indeed an important area to consider, I liked the section about how people react to criticism from internet audit, and what that might reveal.
Mickala Cocking

Mickala Cocking Dec 2015

Although the article says that only 37% of respondents said that Culture assessment was embedded in their existing internal audit programs which implied this was low I would have expected the figure to be even lower. I would be very interest to find out how it is assessed i.e. is it just a once a year review of employee's behaviours that form part of the individual's performance review or is it a much more significant review?

There would be absolutely no value in auditing the culture and reporting back to the Board or Audit committee if they do not place any value on the culture but just on the results being achieved. The culture therefore needs to start at the very top of the organisation and flow through the structure.

Gary Hobden

Gary Hobden Nov 2015

Good article, shame it wont load to my learning

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