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Corporate culture is increasingly recognized to factor heavily into an organization’s success, its reputation, the protection of its stakeholders, and the morale of its employees. If internal audit is to help the organization to grow its maturity in corporate culture and increase its own capabilities in providing culture-related assurance and advisory services, it must be a few steps ahead of the organization in understanding corporate culture and developing the appropriate audit approaches at varying levels of culture maturity.

Understanding and Auditing Corporate Culture: A Maturity Model Approach