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The Role of Internal Audit in Assessing Culture

The Role of Internal Audit in Assessing Culture

by Starling Insights

Starling Insights Editorial Board

Jul 10, 2023

Observations

Culture Assessments Audit Culture & Consequences Culture & Performance Managing Culture & Conduct for Good Governance

The 2023 Organizational Culture and Ethics Report, coauthored by AuditBoard's Richard Chambers and Cynthia Cooper, of CooperGroup LLC, explores the current state of culture assessment and how internal audit can address these challenges, referencing AuditBoard's survey of more than 350 internal audit leaders across industries.

The survey found that culture is one of the most significant risks in any organization. A healthy culture is crucial for sustainable long-term success, while toxic cultures often contribute to organizational failures. Unfortunately, many organizations do not prioritize culture assessment or acknowledge culture risks and opportunities.

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