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10 Questions on Culture

Online Exclusives Peter Hughes, ​Robert Campbell, John Lerias May 11, 2020

Several audit committee FAQs can help guide practitioners when assessing culture.

​Among an organization's key assets, perhaps none is more valuable than the culture that permeates it from top to bottom. In the words of management consultant and author Peter Drucker, "Culture eats strategy for breakfast," meaning that even a great strategic plan will likely fail if the organization's mindset and workforce don't align with it.

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Peter Hughes

PHD, CIA, CPA, CFE, is the assistant auditor–controller–chief audit executive for Los Angeles County.

Most recently implemented and led both the internal audit and compliance functions for a global professional services firm. While at the firm, she also successfully implemented an internship program, mentoring nearly 20 students. She currently serves the internal audit profession as a member of The IIA’s North American and Global Boards of Directors.

​Robert Campbell

CIA, CFE

Robert Campbell is the division chief of the Los Angeles County Office of County Investigation.

John Lerias

CPA

John Lerias is the managing partner of GYP in Ontario, CA.