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. 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.

Featured Resources​​​​

Leadership Skills Can Drive Change

Leadership Skills Can Drive Change

Clear messages, an open mindset, and a willingness to shift beliefs will enhance leadership and management abilities. Executive performance coach Jacquelyn Wieland says these critical leadership skills will help CAEs drive change and transformation in their roles. Read the knowledge brief.

Emotional Intelligence

Emotional Intelligence

Managing emotions during pressure situations is important if CAEs want to be exceptional leaders. Psychologist J.P. Pawliw-Fry challenges CAEs to understand what they do in pressure moments and how it impacts those around them. Read the report.

Utilizing Complaints to Understand Culture

Utilizing Complaints to Understand Culture

Learn five steps to maximize the value of data gathered from complaints and concerns, an area sometimes overlooked by internal audit. Read more.

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