Learn how internal audit functions are proactively addressing ‘softer’ measures, such as behaviour and culture, to drive business integrity.
The integrity of a business is demonstrated in the behaviours of all its employees. So how can these behaviours be measured? How can internal audit (IA) teams get a grip on something as intangible as "people" – and formulate consistent and measureable standards against which their performance can be assessed?
In pursuit of answers, the focus for many IA teams is shifting from the traditional view of assessing what we now think of as ‘hard’ controls, to a more comprehensive approach. Moves to assess ‘softer’ controls – related to how people behave and operate in the context of the control environment and understand their impact on how the business promotes (or damages) integrity, is gaining in relevance in the modern IA world.
Find out more about how internal audit functions are addressing these ‘softer’ measures
For details contact:
© 2020 KPMG LLP, a UK limited liability partnership, and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.