ICAEW.com works better with JavaScript enabled.
Exclusive

Navigating the complexities of diversity and inclusion in the workforce

Author:

Published: 13 Jun 2025

Exclusive content
Access to our exclusive resources is for specific groups of students, users, subscribers and members.
Equality, diversity and inclusion (ED&I) is currently the subject of intense debate. Does it still serve a purpose in today’s organisations?

Some would suggest organisations have gone too far in the focus on this issue above others. The lived experience of many people, particularly the black community, suggests otherwise.

Living your purpose and values

Internal audit is tasked with providing assurance to the board that the organisation is living its purpose and values, as well as managing downside risks through adequate systems of internal control. Can this be fulfilled without a focus on the wellbeing of all team members. And can wellbeing be achieved without clarity on the priorities associated with diversity and inclusion?
I believe there remains some way to go and this was recently explored in discussion with a number of black leaders in governance roles. Our conclusion: aligning wellbeing, and through this the cultural imperatives of the organisation might just ensure the focus on ED&I remains front of mind. But it cannot result in the core principles of equity – justice and fairness – being swept under the carpet.

What does this mean?

Let’s remind ourselves of definitions:

  • Diversity is about race gender, cultural background and other minority characteristics.
  • Inclusion is about making everyone feel valued.
  • Equity is about fairness and justice – and acknowledging we don’t start from the same place.
  • Equality means providing the same opportunities to all.
  • Wellbeing enables individuals to thrive, regardless of background or characteristics.

Barriers have not disappeared

Systematic and cultural barriers continue to exist that prevent a level playing field. We can see these both in the organisations we are responsible for providing assurance over, and in our own internal audit functions and teams:

  • Lack of representation at the top – you can’t be what you can’t see.
  • Bias that continues to impede career promotion and other decisions.
  • Limitations in the network of those who are minorities.
  • Behaviours that represent micro-aggression or stereotyping undermining individuals’ confidence and wellbeing.

A call to action

Positive actions are required. Some examples might be:

  • Provide tailored mentoring, sponsorship and coaching opportunities for minorities to enable them to thrive and bring the benefit of their diverse experience.
  • Recognise explicitly the value of a diverse approach in internal audit – we need to provide different perspectives and insight.
  • Ensure interventions are focussed on necessary business outcomes – the right thing at the right time to meet the individual and business need.
  • Be prepared to be heard – speak up to represent views and individuals that are under-represented as we have the opportunity through our assurance activities to do so.

Using our audit platform

It can take courage to express views and speak up in ways that management does not find easy to digest. We know this through the breadth of our internal audit work. But it gives us unique insight, coupled with the capabilities to digest the evidence and data, that mean we can be conduits for change and for continued improvement. We can use our audit activity to:

  • Ask for the data – we understand the need to be data led and provide objective evidence of where things are not working.
  • Tell the story in a way that is engaging and pragmatic – make it business relevant to create a compelling case for change.
  • Question where the accountability lies and who is really ensuring that positive trends continue, even at a time when there are competing perspectives.

Intentional action

The bottom line is that change and improvement will only incur when action is intentional. As internal auditors we can provide valuable perspectives on the behaviours and culture that are being prioritised and encouraged. If we don’t do this, we will be failing to deliver on the expectations of the Code of Practice for Internal Audit in respect of cultural assurance. Let’s be a conduit for maintaining the momentum.