9 Red Flags to Look for When Auditing Organizational Culture
Audits of organizational culture are about determining whether an organization’s actual culture and behaviours conform to its professed, desired culture. This implies that the first requirement in a culture audit is to have a good understanding of the desired culture in the audited organization, including a clear picture of the expected behaviours that would embody this culture. Auditors can proceed to identify areas where a gap between desired and actual behaviours could present significant risks to achieving an organization’s objectives. During this risk assessment process, auditors should pay particular attention to red flags that may indicate cultural issues worth examining further.
Collaborating for Change – Understanding Performance Audit
This publication explains the basic concepts of performance auditing and describes the complementary roles of CSOs and auditors in holding governments accountable for their promises to achieve the Sustainable Development Goals.
Enhancing Pay Processes Through an Agile Approach to Monitoring Controls
Assessing the design and operational effectiveness of key controls is essential to good management, and is an important task that auditors regularly perform. In this article, Hicham Agoumi describes how, using data analytics and an agile approach, internal control specialists and auditors can enhance pay processes by providing valuable assurance and advice.
Public Accounts Committees and Research Support – Part 2: Obtaining Additional Research Support to Fit Your Needs
You have determined that your PAC needs additional research support. Now what? Here is some information that will help you determine potential next steps.
