Culture and the roleof internal audit文化与内部审计地作用.pdf

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1、CultureandtheroleofinternalauditlookingbelowthesurfaceforewordPublictrustinbusinesshasebbedandflowedoverrecentyearsbutasignificantminority(circa40%)ofthosequestionedbyipsosMoribelievecompaniesare‘notvery’or‘notatall’ethicalinthewaytheybehave1.responsibilityandownershipforad

2、dressingthislieswiththosewhositintheboardroom.thisissupportedbyregulatorsinthewaythattheynowmonitorandreviewthecontentscultureoforganisations.internalauditisauniquefunctionwithinanorganisationwith3introductionitsindependenceandaccesstogiveassurancetothoseinthe4executivesumm

3、aryboardroom.thiscanprovideconfidencethatthereisastrongcommitmenttogoodconductandthatitisactuallybeing6a.organisationaltranslatedintoeverydaybehaviours,butalso,moreimportantly,cultureandstrategywhereitisnot.tohavethisinformationallowstheboardanopportunitytomitigatetheriskof

4、integrityfailure.7b.harnessinginternalleadersneedtosendamessageandshowbyexamplethataudittosupportcultureandvaluesmatter,demonstratingthisbyputtinginboardsinrelationtoplaceallthenecessarymeasures.ibelievethisreportwillorganisationalculture–supportboardsandauditcommitteestohe

5、lprebuildpublictheenablersandtrustbymakingthebestuseofinternalauditastheydevelopthechallengestheirthinkingaroundhowtoimproveethicalconductforthebenefitofcustomers,employees,allotherstakeholdersand9c.approachestoforbusinessitself.auditingculturePhilippafosterBackCBe13appendi

6、xaDirectorinstituteofbusinessethicsJune20141https://www.ibe.org.uk/userassets/briefings/attitudes10yr2013.pdfintroductionfollowingaseriesofscandals,fundamentalchangesinorganisationalculturearebeingcalledforacrosssectorsincludingmedia,food,retail,healthandbanking.aseriesofin

7、quiriesintocultureandethicsallpointtotheneedtochangecultureinordertorestoretrustacrosstheprivateandpublicsectorsandnewstandardsbodieshavebeensetuptoimprovebehaviours.boardsandseniormanagementhavetheprimeresponsibilityfordefiningandanalysingorganisationalculturebypromotingth

8、eirethicsandvaluesandthebehaviourstheserequireacrosstheirorganisations.asorganisat