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Auditing Conduct and Culture

Industry Knowledge Brief The IIA Jun 19, 2018

​Provides guidance on integrating culture and conduct into every audit.

IIA Auditing Conduct and Culture - An Integr.pngAuditing Conduct and Culture

An organization's culture should not be overlooked by internal audit as a source of potential harm. PWC's Rehana Anait has spent decades gaining expertise in this arena, and says it is especially important now. Not only is it a factor in the success of an institution, regulators are paying close attention to its possible effects.


The Institute of Internal Auditors