At ACCA UK's internal audit network conference in April 2015, speakers from Protiviti, PwC, the Institute of Business Ethics and Barclays shared their views on how internal auditors should approach the auditing of culture. 

In this expert presentation, the speakers from the other podcasts are joined by Tony Whinnett, Director, Barclays Internal Audit, for a group question and answer session.


Toby Whinnett, Director, Barclays Internal Audit

Toby is a Director in the Barclays Internal Audit team where he is responsible for developing the approach to auditing culture.

He is also leading a project to develop a consolidated Governance, Risk and Compliance infrastructure across the Group. 

Toby spent four and a half years living and working across Africa and has also worked in Europe, Asia and the US. Toby is a Trustee at AbleChildAfrica, the leading UK charity working exclusively with, and on behalf of, disabled children in Africa.

Mark Dury, Senior Manager, PwC

Mark is a senior manager in PwC’s Risk Assurance business in London, driving its behavioural measurement and assessment work within the financial services sector.

Significant professional experience across banking, finance and commercial sectors, Mark helps financial institutions to be more resilient through measurement and assessment of culture and behaviours, alongside strengthening of risk management and operations.

Mark has extensive overseas working experience across Europe, Asia and US.

Phillipa Foster Back CBE, Diretor, Institute of Business Ethics

Philippa was appointed in 2001 as Director of the Institute of Business Ethics. In 2006 she was awarded the OBE for services to the Ministry of Defence. In January 2014 she was awarded the CBE for services to UK Antarctic Heritage.

She speaks widely on business ethics issues, encouraging high standards of business behaviour based on ethical values. The IBE delivers advisory work, publications, training, and events, all with the purpose of raising awareness and sharing of best practice of business ethics, in line with the IBE’s charitable aim.

Lindsay Dart, Managing Director, Protiviti

Lindsay is a Managing Director at Protiviti, the internal audit and risk advisory firm and is based in London, where he leads the UK internal audit practice. Prior to joining Protiviti three years ago, Lindsay spent seven years at Deutsche Bank in a global leadership role in internal audit.

He previously spent 21 years at PwC as an external auditor in the UK and Continental Europe, latterly as a partner in the Banking & Capital Markets practice in London.