Auditing culture - a piece of a broader governance puzzle
INSIGHT ARTICLE |
The governance world is increasingly focusing on the relationship between organizational culture and risk. It's also focusing on approaches to gaining deeper insight in to the alignment between the culture throughout the organization and the one described in the boardroom. There is little doubt that an organization's culture can either overwhelm, or reinformce, the carefully placed operational controls that company leaders rely on to manage and monitor their organizations. So it makes sense that a considerable amount of effort will be expended to establish, nuture and monitor culture. The question becomes, who should expend this effort and what specifically should they focus on?