Auditing Organizational Culture in the Public Sector
Until a few years ago, most auditors did not consider auditing organizational culture to be a part of their mandate. But, following a succession of recent corporate scandals, the audit community has come to consider the audit of organizational culture to be a new imperative and has started to develop tools and practices to help performance auditors examine this new focus area.
This article presents an overview of the emerging practice of auditing organizational culture and its relevance for today’s public sector auditors. It answers three main questions:
- What is organizational culture?
- Why is auditing organizational culture important?
- How can organizational culture be audited?