Culture is not merely the articulation of an organization’s mission and values; it is the ongoing effort to ensure that those values are reflected in its attitudes and interactions. Anyone can pay a marketing firm to develop a mission statement for them. It’s much harder to walk the talk in a credible and authentic manner—to make sure that these values as reflected in written procedures are actually demonstrated (and perceived by employees) in how the business operates. And that’s where internal audit can step in.
