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Auditing Culture: History and Principles

Online Exclusives ​James Roth, PHD, CIA, CCSA Mar 04, 2019

The profession has long been involved in assessments of organizational culture — three principles help guide those efforts.

With this first in a series of articles planned on auditing culture, I'm excited to share what has been my passion, in one form or another, for the last 26 years. I hope the series will serve as a forum for the creative, courageous internal auditors who are active in auditing culture to share what they're doing, thinking, and concerned about.

Find your local chapter.

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​James Roth, PHD, CIA, CCSA

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