Culture and behavioural control auditing

Culture and behavioural control auditing

How organisations’ culture and behaviour can be audited, and how KPMG China can assist using the maturity evaluation model for internal audit

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People are at the heart of every organisation, and it is human error which often results in non-compliance.

Stimulated by the recent global financial crisis, regulatory interest in culture and behaviour has increased over the last few years. As a result, internal audit functions are being faced with both challenges and opportunities. They are uniquely positioned to bring value to the organisation by auditing culture and behaviour.

Auditing culture supports the delivery of stakeholder value by enabling organisations to proactively manage risk and correct internal control failings before things go wrong.

Culture is a complex aspect of business. Many companies are unfamiliar with how to quantify or measure it. However, a company’s inability to audit and monitor culture consistently and continuously can send a clear – and most likely, unwelcome – message to its stakeholders about its priorities.

This client alert looks at how culture and behavioural controls can be audited, and how KPMG China can assist using the maturity evaluation model for internal audit.

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