Managing Culture - A Good Practice Guide

Internal audit is set to play a critical role in auditing a company’s culture after regulators warned that listed and non-listed companies lacking good corporate culture will fail investors and stakeholders.

In collaboration with The Ethics Centre, Governance Institute of Australia and Chartered Accountants Australia New Zealand, IIA– Australia has released Managing Culture – A Good Practice Guide that provides insight on the critical role internal audit plays in achieving better corporate culture.

The publication argues that the role of boards is to determine the purpose, values and principles of the company, that the CEO and senior management have the responsibility for implementing the desired culture and that personnel in human resources, ethics, compliance and risk functions all have a role to play in embedding values and ethics.

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