Independent Audit Limited

Control culture

Having the right control environment as a bedrock is crucial to effective control.

Knowing that the control culture is sound will give boards confidence that procedures and authority limits are not being ignored and nasty surprises are therefore less likely.

Getting a picture of the culture - and making sure you're getting it right - is particularly difficult in large, global businesses.  How can you know that people are behaving the way you expect?

We help boards manage risk by giving them a view of control culture in different parts of the organisation.

We assess how far the culture is in line with what the board and management think.  We build a picture of attitudes towards controls and ethics, understand how they respond to messages and examples from the top, and consider the impact of day to day actions and attitudes.  And, crucially, we look at how the way in which the business treats people strengthens - or undermines - the culture.