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Organizational Behavior Topical Requirement

Issued: December 15, 2025 | Effective: December 15, 2026

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 control processes related to behavior.

The companion user guide provides examples and additional details for applying the Topical Requirement.

Role of internal auditing in organizational behavior

Culture is often seen as a vague topic. Listen to behavioral experts explain how reframing culture as organizational behavior makes it a concrete, risk-based subject that can be assessed using the Organizational Behavior Topical Requirement.

Download Topical Requirements Application Guidance Download Report on Development and Public Consultation Process
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About Topical Requirements

Topical Requirements

Learn how IIA Topical Requirements for internal auditing enhance the consistency and quality of internal audit services.

Public Comment Period

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.

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