Auditing Culture
Open and in-house
Risk and control issues are increasingly attributed to cultural weaknesses. This course will examine what we mean by culture, how this differs from the control environment and behaviour, and how to approach culture in a practical way. However, auditors should understand this course will not “sell” a particular approach to auditing culture, but rather it will equip auditors to be able to think practically about how to think about cultural and behavioural issues.
Who should attend?
Heads of internal audit and audit managers.
What will I learn?
Upon completion you will be able to:
- Understand the key elements of culture and the different foundations to assess this
- Understand the difficulties in any assessment methodology including issues around sub-cultures and behaviours
- Consider the way culture interacts with other governance, risk, assurance and compliance processes
- Understand the different ways to approach a cultural audit
- Understand robust ways to think about culture when auditing other matters
- Rethink your approach to accountabilities and root cause analysis
- Understand latest guidance from various sources in the UK and EU