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.
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