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The Control–Culture Connection

Online Exclusives Matt Kelly Aug 07, 2019

These two elements must complement each other to achieve strong financial reporting.

​All audit committees want strong internal controls over financial reporting, and a strong ethical culture where employees who suspect impropriety feel unafraid to speak about what they see. What is sometimes less understood are the connections between those two things — how corporate culture and internal controls should complement each other, to further the goal of strong, reliable financial reporting. Design them well, and the organization has a powerful buttress against executive misconduct. Don’t, and the opposite is just as true.

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Matt Kelly

RadicalCompliance.com

Matt Kelly is an Editor and CEO of RadicalCompliance.com, an independent blog about audit, compliance, and risk management issues.