Special Report: Culture - Tips for Internal Auditors

This special report provides insights on how internal auditors should audit “culture” (i.e. the betterment and refinement of individuals, personal behavior and a way of acting) through organization governance, risk and control and how it might contribute to the development of that cultural approach within an organization.

Thomson Reuters Accelus identifies “culture” and “conduct” as having similar roots, yet are perceived differently from regulators’ point of view compared with auditors. Their relationship remains important since regulators identify risks while auditors provide a monitoring approach when addressing these risks such as sales or product development.

With the auditing culture evolving and moving away from financial controls as it becomes more encompassing of an organization’s risks and controls, the scope of work has now widened and therefore requires a lot more of judgment-based conclusions.


  • Executive Summary – 10 tips for Auditors
  • Planning
  • Undertaking Stock-take
  • Developing a Culture Policy
  • Risks and Controls
  • Conclusion 

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