Culture

​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. ​​​

Featured Resources​​​​

Perspe​​ctives on Au​​​diting Culture

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​Perspe​​ctives on Au​​​diting Culture

One of the key topics addressed by the AEC in its Pulse Solutions series of reports was culture. In this report, three organizations offer distinct ways they address culture. Read the report​.

Organizat​ional Culture: Motivating Behaviors

Organizat​ional Culture: Motivating Behaviors

This Executive Insight was derived from the ​North American Pulse of the Profession report. Read the Executive Insight or read the full report.

Building Culture from the Ground Up

Building Culture from the Ground Up

An AEC webinar addressed auditing c​ulture by a fellow CAE. Watch the webinar playback or view the presentation slides.

Additional Culture resources are premium content for Audit Executive Center members only. Members, if you are not already signed in, ​​please sign in to access the resources. Not a member? Learn more about the benefits of AEC membership.​