Skip to Content

Auditing Culture: Observation and Data

Online Exclusives ​James Roth, PHD, CIA, CCSA Aug 30, 2019

Gauging the organization’s cultural climate is often best achieved with a two-pronged approach.

There are many ways to audit an organization's culture. With strong support from the top and sufficient resources, some internal audit functions adopt a comprehensive, resource-intensive method. For others — I suspect most — it is best to start with a fairly simple approach and build from there. One such approach combines auditors' observations with data metrics. And because this strategy is not dramatically different from traditional audit techniques, clients shouldn't find it jarring or outside the norm. When implemented correctly, it can be a powerful means of gauging the cultural environment.

Find your local chapter.

You are attempting to access subscriber-restricted content.

Are You Ready to Experience Everything Internal Auditor (Ia) Has to Offer? Sign in or become a member to gain access to the latest internal audit news and information today.

Login

​James Roth, PHD, CIA, CCSA

is president of Audit-Trends LLC in Hastings, Minn.