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2018’s internal audit agenda: culture, technology, and change

Tammy Whitehouse | November 21, 2017

Internal audit plans for the coming year will reflect more consideration of corporate culture and the risks it might pose to the company’s success.

“The continuing saga over the last couple of years is big companies getting in trouble over something that clearly has a cultural component to it,” says Richard Chambers, president and CEO of the Institute of Internal Auditors. “Whether internal auditors want to or not, they have to acknowledge that culture is a risk—a big risk.”

When the IIA first began suggesting that internal auditors should perform audits of corporate culture, the idea met with some skepticism. Internal auditors historically have more experience auditing hard data that...

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