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culture

By Norman D. Marks, CPA, CRMA | 2 Minutes Read May 9, 2018

Don’t forget to audit controls!

It's best to have management detect issues and for audit to assess whether those detective controls are adequate.

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting, Privacy / assessing risks, audit controls, business objectives, culture, duty of the audit team, fraud, risk to objectives, risks

By Norman D. Marks, CPA, CRMA | 3 Minutes Read April 18, 2018

How do you manage culture?

There are many aspects or dimensions to culture, just as there are many dimensions to the behavior you want it to drive. They may include:

Article by Norman D. Marks, CPA, CRMA / Business / business ethics, Code of Ethics, Corporate culture, culture, ethics, organizational culture, work ethic

By Norman D. Marks, CPA, CRMA | < 1 Minutes Read December 13, 2017

Are we doing enough about behavior?

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?

Article by Norman D. Marks, CPA, CRMA / Business, Finance and Accounting / auditing culture, behavior, culture, risk-taking

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