Culture and internal control
Introduction
Culture is an important part of internal control. An organisation’s culture influences the behaviour and actions taken by members of the organisation, and is thus something that internal auditors should be aware of when performing reviews. In this open course, we hope to clarify what organisational culture is and provide some frameworks and techniques for interpreting and reviewing culture.
Learning objectives
After completing this open course you should be able to:
- Describe the components of organisational culture.
- Suggest some ways of describing culture.
- Explain the role of culture in internal control, and the implications of control activities for culture.
- Suggest some analytical tools for assessing culture.
Time: Two hours
Level: Intermediate
Date published: May 2011
Authors: Nina F Collins (with Francis Nicholson)