Following a series of scandals, fundamental changes in organisational culture are being called for across sectors including media, food, retail, health and banking.
Boards and senior management have the prime responsibility for defining and analysing organisational culture by promoting their ethics and values and the behaviours these require across their organisations.
This page brings together our insights on the culture and the role of internal audit.
Business ethics, values and culture should be on every internal auditor's agenda. Our guidance shows you how.
Research report and board briefing exploring the practice of providing assurance around culture based on a survey of heads of internal audit.
This 2014 report and board briefing looks at how boards and audit committees can help rebuild public trust by making the best use of internal audit as they develop their thinking around how to improve ethical conduct for the benefit of customers, employees, all other stakeholders and for business itself.