Auditing culture

Risk and control issues are increasingly attributed to cultural weaknesses – especially in the financial services sector. But do we really understand what we mean when we talk about culture, not just what it is but what are its drivers?

This course will examine what we mean by culture, sub-culture and how this differs from behaviour. It will equip audit teams with an ability to critically evaluate those who want to argue that culture can be “bottled and managed” through surveys and discussion groups, highlighting how easy it could be for audit to get “drawn in” to cultural blind-spots, which might limit its ability to be truly independent and objective in this important but complex area.

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