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Auditing Culture: Where to Begin

Online Exclusives ​James Roth, PHD, CIA, CCSA Jun 27, 2019

A series of initial steps can help steer practitioners in the right direction when tackling culture reviews for the first time.

​Auditing organizational culture is a challenging, multifaceted process. It can touch virtually all parts of the business, including the very top, and span a wide range of risks and topics.

Due to its complexity, many internal auditors interested in auditing culture may be unsure of how to approach it. This installment of my Auditing Culture series helps point practitioners in the right direction, offering some tips that may seem obvious but should not be overlooked.

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​James Roth, PHD, CIA, CCSA

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