The Pulse Solutions series comes in response to the needs identified in the North American Pulse of Internal Audit. The series offers solutions gleaned from interviews with leaders in and around the internal audit profession.
The 2016 North American Pulse of Internal Audit reported that the majority of organizations responding to the survey do not audit culture. According to the survey results, identifying and assessing measures of organizational culture appear to be major obstacles to auditing organizational culture. In this article, three CAEs who audit organizational culture share their perspectives and practical examples for addressing culture.