2023 Organizational Culture and Ethics Report

2023 Organizational Culture and Ethics Report
  • Insights on key culture risk indicators

  • Benchmarking on culture assessment methods, products, and critical actions

  • Organizational culture assessment maturity model

  • Culture assessment toolkit

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Culture is a critical factor in organizational success: a sustainable competitive advantage within an organization’s control — or a company’s biggest risk.

An AuditBoard survey of more than 350 internal audit leaders across industries found that 68% of respondents identified executive behavior as the top indicator of culture risk. Despite the major risk that executive conduct is seen to pose, 37% of organizations do not formally assess culture.

Coauthored by Richard Chambers (Senior Internal Audit Advisor at AuditBoard and former CEO and President of The Institute of Internal Auditors) and Cynthia Cooper (CEO of CooperGroup LLC, former WorldCom Chief Audit Executive and whistleblower, and a TIME Magazine Person of the Year), the 2023 Organizational Culture and Ethics Report: Internal Audit’s Role in Unlocking Culture as Catalyst and 21st-Century Differentiator examines the current state of culture drivers and key risks today, why culture has remained on the back burner at many organizations, and ways internal audit can rise to the challenge of assessing culture.

Report Coauthors Richard Chambers and Cynthia Cooper discuss their perspectives on what constitutes organizational culture.

Download the full report for:

  • Insights on key culture risk indicators, the top entities that drive culture, most important benefits of a healthy culture, and more.
  • Benchmarking on culture assessment methods, products, and critical actions organizations are using, as well as guidance and best practices to inform your approach.
  • An organizational culture assessment maturity model to help internal auditors identify where their organization falls on the spectrum and steps to advance. 
  • A culture assessment toolkit to help develop a culture assessment audit program and educate your board, audit committee, and C-Suite.

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