I have written about culture as having many facets. Auditing culture is not just about ethics, or risk-taking. It’s about behavior and what drives it. Are we, as individuals (especially when we are in a position of authority, such as any member of internal audit) doing enough?
Established in 1995, First Reference Inc. (known as La Référence in Quebec) provides Canadian organizations of any size with practical and authoritative resources to help ensure compliance.