Format: Online
This webinar will explore the draft Topical Requirement on Organizational Behavior to be open for public comment at the time of presentation. Organizational behavior refers to the patterns of activity that shape how work gets done within an organization—"the way we do things." It is increasingly recognized as a risk domain in its own right, with implications for the achievement of strategic objectives, stakeholder expectations, and overall control effectiveness. The session will explain what the Topical Requirement expects of internal auditors when auditing organizational behavior—not just in standalone culture reviews, but across audit engagements where behavior affects outcomes. Attendees will gain insight into the governance, risk management, and control expectations outlined in the draft, explore practical examples of how to scope and conduct this work, and discuss how audit teams can prepare for implementation.
DATE: August 6, 2025
TIME: 12:00 PM-1:00 PM ET
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Learning Objectives:
- Why organizational behavior is a critical theme for internal audit, and how misaligned behavior can undermine controls and strategy.
- What the draft Topical Requirement on Organizational Behavior mandates if included in risk-based scoping decisions, including alignment with the Global Internal Audit Standards.
- How to assess governance structures and oversight mechanisms for behavior.
- How to audit the risk management processes that track and mitigate behavior-related risks—using indicators, analytics, and escalation pathways.
- How to evaluate control activities that influence behavior (e.g., incentives, training, communication, and issue management).
- How to apply the Topical Requirement flexibly across three types of audit engagements: 1. Framework reviews (organizational approach to behavior), 2. Thematic audits (e.g., incentives, tone, hiring), 3. Traditional risk-based audits (e.g., cyber).
- How internal audit teams can build capability and readiness to embed organizational behavior into the audit lifecycle.
SPEAKER
Sandro Boeri
We need your input! The IIA is developing Topical Requirements as a new element of the International Professional Practices Framework (IPPF), which also includes the Global Internal Audit Standards™ and Global Guidance. Share your feedback on this topic, ONLY open July 15 - September 30, 2025, at www.theiia.org/Comment!