Auditors have been looking at the control environment since the first COSO Internal Control Integrated Framework was published in the 1990s. However, culture — an element of the control environment — is a topic getting increasing attention not just by auditors, but also boards, management, and regulators. Culture is hard to define, hard to identify, and hard to assess. How can internal auditors make sure they have access to the right senior leaders when assessing culture? And what happens when a culture audit leads to negative findings about the leadership team? Audit consultant Katie Shellabarger shares her thoughts on navigating these tough challenges in this video.