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Internal audit: Getting to grips with softer measures

Internal audit: Getting to grips with softer measures

Learn how internal audit functions are proactively addressing ‘softer’ measures, such as behaviour and culture, to drive business integrity.

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Louise Thompson - Director in the Internal Audit Risk and Compliance Services team.

Director in the Internal Audit Risk and Compliance Services team.

KPMG in the UK

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 Internal audit: Getting to grips with softer measures - weighing scales

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:

Erik Van Bekkum, Senior Manager, Risk Consulting at KPMG in the Netherlands or Sharona Glijnis, Manager, Risk Consulting at KPMG in the Netherlands.

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