Auditing culture and behaviour

In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again.

  1. Which guidance demands internal audit functions look at the risk and control culture of an organisation?

  2. Behaviour and culture are not tangible and cannot be precisely measured

  3. What does culture consist of?

  4. What drives culture?

  5. Scientific models have been developed to analyse culture completely and objectively.

  6. Culture is a stable phenomenon that we can use to guarantee people will behave sensibly.

  7. Because IIA standards do not discuss culture explicitly, there is no way we can audit this area.

  8. Culture surveys cannot fully grasp the real culture because:

  9. What factors might tell you whether the risk sub-culture of a department you audit is better?

  10. Internal Audit has its own sub-culture.