Internal Audit

2. Internal auditors need to go beyond a focus on
processes and controls and undertake root-
cause analysis to identify cultural weaknesses

3. Internal auditors need to audit cultural indicators
to determine the extent to which culture and
values are at the heart of every business decision.

4. Internal auditors need to include indicators such
as recruitment policies, training, performance
management, and reward.

5. Internal auditors need to audit not just tone at
the top, but tone throughout the organization

6. Internal auditors need to trust their judgment —
even if, at times, it means taking a subjective
approach.