Internal audit will need to be clear how it intends to approach this task. To support auditors, ICAEW’s Internal Audit Panel, part of the Audit and Assurance Faculty, has produced this guidance, which
provides practical advice on preparing and conducting an audit of culture. The guide includes eight tips to successfully establish the ‘audit of culture’ as part of internal audit’s core
functions and enhance its value to your organisation. It also outlines the benefits of auditing culture.
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ACA student
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Audit and Assurance Faculty
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