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Auditing Culture: Employee Surveys

Online Exclusives ​James Roth Reid, PhD, CIA, CCSA, CRMA Jan 20, 2020

Auditors can provide assurance on the survey's ability to assess culture, and leverage results to help improve their audit work. 

Employee surveys can be a valuable tool for assessing the workplace and spotting potential problems. And while organizations that use them often spend considerable time crafting their survey instrument, internal auditors may find opportunities to improve the content or administration of this key monitoring control. When the survey is tailored appropriately, its results can help auditors develop the periodic audit plan, scope audit projects, and better support audit results. 

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​James Roth Reid, PhD, CIA, CCSA, CRMA

James Roth Reid is president of AuditTrends LLC in Hastings, Minn., and author of Best Practices: Evaluating the Corporate Culture. He received Internal Auditor’s John B. Thurston award for the article, “How to Audit Culture” and conducts the seminar, Auditing Culture: Challenges and Proven Techniques for The IIA.