The continuing globalisation of business operations creates additional challenges for organizations, particularly those who operate across geographical boundaries.
This masterclass provides valuable insight into the nature of organizational culture and ethical behaviour in organizations. The subject matter covered is highly popular, due in part to the increasing focus on both elements from regulators, the media, external business partners and customers.
Providing assurance over culture and ethics is a challenging area for modern internal audit functions, both in terms of what is to be audited and how value can be added to the organization. Internal auditors working in this area require a fresh perspective and approach.
In particular this masterclass assesses the necessary knowledge, skills and competencies that internal auditors should possess to audit culture and ethics.
Internal auditors need to develop a more qualitative approach, making use of tools such as interviews and surveys, as well as utilising more traditional approaches with their existing core skills.
This masterclass examines a range of approaches that internal audit functions may adopt when auditing in this challenging environment.