AUDITING CULTURE: CHALLENGES AND PROVEN TECHNIQUES.

Position:GOVERNANCE. RISK & CONTROL - Brief article
 
FREE EXCERPT

FOR: PRACTITIONERS, MANAGERS

LEVEL: INTERMEDIATE

DESCRIPTION:

Systemic cultural deficiencies are often at the root of unethical behavior and underpin the kinds of practices that have caused major corporate scandals in recent years. One study cites over 90 percent of CEOs and CFOs as seeing culture as critical and believing that improving it would increase organizational value. Culture proves difficult to audit because it is intangible and defies traditional audit methods, but it...

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