All organizations have a culture, whether intentionally created or not. Likely there are also subcultures within an organization, especially if multiple locations or campuses exist.
This global practice guide will help internal auditors understand risks associated with an organization’s culture, how effective management of those risks supports a successful control environment, and how to approach an assessment of culture, and it’s now aligned with The IIA’s Global Internal Audit StandardsTM.
This guidance supersedes the previous edition published in 2019.