Auditing Organizational Culture

COURSE OBJECTIVES

When was the last time your audit uncovered not just what went wrong—but why did it happen in the first place? Do you know that poor organizational culture is at the root of many audit findings?

As organizational culture increasingly shapes ethical behavior and decision-making, understanding and assessing culture is becoming essential to delivering meaningful, forward-looking audits. This course will teach you how organizational culture – the formal, desired culture, and the actual culture – can be assessed and analyzed to maximize the impact of your audits.

WHO SHOULD PARTICIPATE

This course is for auditors at all levels who are interested in gaining a deeper understanding of organizational culture and how to audit it, either as a root cause of an issue, or on its own.

FORMAT

• Duration: 4 hours (virtual or in-person)

• Delivery:Interactive lectures, group discussions, case studies, and exercises

COURSE OUTLINE

Day 1 (4 hours)

• Understanding organizational culture and establishing its importance in audits

• Exploring culture’s impact on ethics and integrity

• Assessing formal (desired) culture vs. actual culture

• Gathering and analyzing evidence for actual culture – the trickiest part!

• Analyzing gaps between desired culture and actual culture

ACCREDITATION

Course hours can be submitted for CPE or CPD credits, subject to approval by IIA, CPA Canada, or other professional associations.