May 24, 2004

Assessing Organizational Culture – The Company’s Control Environment

Ann's Advice for Auditors

When the Committee of Sponsoring Organization’s (COSO) published the Integrated Framework of Control in 1992, this model underscored the importance of organizational culture in the establishment of sound internal control practices. In this column, Ann looks at organizational culture and describes four cultural prototypes, along with eight areas to focus on during an audit to diagnose an organizational culture.