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Organizational Behavior Topical Requirement

Organizational Behavior Topical Requirement

This content is available at no cost in PDF format. Use this link to download your copy.

Organizational behavior encompasses the human side of risk, comprising the observable actions, decisions, and interpersonal dynamics of individuals and groups within an organization. Misaligned behavior can prevent organizations from achieving strategic objectives, fulfilling stakeholder expectations, and complying with regulatory standards.

The Organizational Behavior Topical Requirement provides a minimum baseline and consistent, comprehensive approach to help auditors assess the design and effectiveness of governance, risk management, and control processes related to behavior.

What’s Included in This eBook:

  • The full Organizational Behavior Topical Requirement, outlining mandatory evaluation criteria for internal audit engagements related to behavior‑driven risks, including governance, risk management, and control processes

  • The companion User Guide, providing additional context, explanations, and practical guidance to support effective application of the requirement

  • downloadable, fillable PDF (Appendix C) attached to the eBook, designed to help auditors document conformance with the Organizational Behavior Topical Requirement


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