Internal audit and organisational culture

Internal audit and organisational culture

Culture is a hot topic in auditing circles. Increased regulation of the financial services industry has turned the spotlight on to the impact of culture on performance and behaviour of financial services providers in particular. Board members and non-execs are asking questions about culture they wouldn’t have raised 12 months ago.

UK Head of Internal Audit

KPMG in the UK


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Internal audit teams are having to step up to the task of auditing culture in financial institutions. This presents some obvious challenges as culture is typically intangible and hard to measure.

In our latest Internal Audit – The 360° publication, KPMG’s internal audit specialists take a look at the issue of culture in internal audit.

Key questions posed: 

  • Should internal audit include culture within its scope? 
  • Are there definitive indicators of good and bad culture? 

Read what our experts have to say on the subject, including how best to approach culture in internal audit, what it is and how the regulators can help or hinder the progress and development of effective auditing procedures.

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