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.

Good article, shame it wont load to my learning