IIA Auditing Culture and Conduct

Culture and conduct play a pivotal role in the well-being of an organization. Organizations with a culture based on strong values have a higher probability of successfully achieving their business objectives and retaining high-performance employees. One of internal audit’s key responsibilities is to assess the adequacy and effectiveness of the internal control environment directly impacted by culture, as well as the conduct that arises from employees acting out and exhibiting their interpretation of the values of that culture. Internal audit, as the third line of defense in an organization’s governance framework, is uniquely positioned to assist an organization in establishing a strong tone-at-the-top by evaluating and reporting on its culture and conduct. This course from the Institute of Internal Auditors (IIA)is intended to assist internal auditors in understanding and evaluating the overarching culture of an organization and using their knowledge to provide value-added insight to various stakeholders.