Auditing Culture

The culture of an organization drives how it conducts business and executes its strategies. 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. Each department or location may have its own unique culture aside from the overarching organizational culture. Global cultural differences also affect the desired objective of an intentional organizational culture. Further, elements of an organization’s culture may be in a continuous state of flux.

Fonte: 
IIA - The Institute of Internal Auditors
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Area Tematica documento: 
Internal Audit Best Practices and International Frameworks