Understanding and Auditing Corporate Culture: A Maturity Model Approach

Corporate culture is increasingly recognized to factor heavily into an organization’s success, its reputation, the protection of its stakeholders, and the morale of its employees. If internal audit is to help the organization to grow its maturity in corporate culture and increase its own capabilities in providing culture-related assurance and advisory services, it must be a few steps ahead of the organization in understanding corporate culture and developing the appropriate audit approaches at varying levels of culture maturity.

This book uses a maturity model to illustrate different levels of corporate governance infrastructure and internal audit function maturity at an organization and the associated and advisory services. As the third line of defense, internal audit can play a vital role in risk assessment and management by assessing risks, providing assurance and advisory services, offering a point of view on the state of culture, sharing insights, monitoring culture, and validating culture risk mitigation activities.

The book covers:

• The Basics of Culture
• Building the Knowledge Base
• The Maturity Model: Know What’s Then, Now, and Next

About the Author

Angelina K. Y. Chin, CIA, CRMA, CPA, is a retired executive of General Motors Company and Federal Reserve Bank of Chicago. She has 40 years of global audit and leadership experience in businesses and operations.

Angie has been active on various IIA boards and committees and currently serves on the Internal Audit Foundation’s Committee of Research and Education Advisors (CREA). She co-authored and reviewed many IIA Practice Guides and publications, including Sawyer’s Internal Auditing: Enhancing and Protecting Organizational Value, 7th Edition, in 2019. 

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