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Auditing Culture

Tone at the Top The IIA Aug 22, 2024

Tone at the Top

Auditing Culture

An organization’s culture is pivotal to how it conducts its business and carries out its strategies. During the last decade, internal audit teams have increasingly implemented culture audits to determine how their organizations’ cultures are defined, how they work in practice, and what impact they have on the business, for better or worse. These independent audits can provide boards with an objective analysis of problem areas and best practices. This Tone at the Top explores what boards need to know about auditing culture. 

The IIA

The Institute of Internal Auditors