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Some is the intellectual property of the authors, while some is owned by the Institute of Internal Auditors – Global or the Institute of Internal Auditors – Australia. Some material is owned by others, which is shown through attribution and referencing. Some material is in the public domain. Except for material which is unambiguously and unarguably in the public domain, only material owned by the Institute of Internal Auditors – Global and the Institute of Internal Auditors – Australia, and so indicated, may be copied, provided that textual and graphical content are not altered, and the source is acknowledged. The Institute of Internal Auditors – Australia reserves the right to revoke that permission at anytime. Permission is not given for any commercial use or sale of the material.  \nDisclaimer  \nWhile the Institute of Internal Auditors – Australia has attempted to ensure the information in this publication is as accurate as possible, the information is for personal and educational use only, and is provided in good faith without any express or implied warranty. There is no guarantee given to the accuracy or currency of information contained in this publication. The Institute of Internal Auditors – Australia does not accept responsibility for any loss or damage occasioned by use of the information contained in this publication.  \nJuly 2021  \n2 Auditing Risk Culture: A practical guide  \nCONTENTS  \nINTRODUCTION 5  \n1 RISK CULTURE AND ITS CONTEXT 6  \n1.1 Defining risk culture 6  \n1.2 The Importance of Risk Culture 6  \n1.3 The Role of Regulators 7  \n1.4 Ethics and Risks 7  \n2 THE ROLE OF INTERNAL AUDIT 8  \n2.1 Expectations of stakeholders 8  \n2.2 Distinguishing the role of internal audit from other internal assurance activities 8  \n3 RISK CULTURE MODEL 11  \n3.1 Evaluation criteria for your risk culture audit 11  \n3.2 Example – the Macquarie model 11  \n4 AUDITING CULTURE IN PRACTICE 13  \nStep 1: Consider the current risk culture audit approach and IA’s role 14  \nStep 2: Establish parameters and goals for auditing risk culture in your organisation 15  \nStep 3: Engage stakeholders on developmentsin approach to auditing risk culture 16  \nStep 4: Clarify how internal audit will judge and  \nassess risk culture 17  \nStep 5: Decide which risk culture audit method to use 18  \nStep 6: Draft a risk culture audit  \nwork program 21  \nStep 7: Identify which auditors will be involved in risk culture audits and build their  \ncapability 22  \nSteps 8–10 Deliver audit program 23  \nStep 8: Deliver audit program  \n– collect and analyse data 24 Step 9: Deliver audit program  \n– Communicate results 25 Step 10: Deliver audit program  \n– Monitor and review 25  \nTips and Traps 26  \nAPPENDICES 27  \nAppendix 1: Evidence-based risk culture  \nmodel and behavioural indicators 27  \nAppendix 2: Toolbox of risk culture audit techniques 28  \nAppendix 3: Repo","cbCaimLQ2K3vl7yT","https://ap.wps.com/l/cbCaimLQ2K3vl7yT","pdf",1937742,"English","# Introduction\n# Risk Culture and its Context\n## Defining risk culture\n## The Importance of Risk Culture\n## The Role of Regulators\n## Ethics and Risks\n# The Role of Internal Audit\n## Expectations of stakeholders\n## Distinguishing the role of internal audit\n# Risk Culture Model\n## Evaluation criteria for your risk culture audit\n## Example – the Macquarie model\n# Auditing Culture in Practice\n## Step 1: Consider the current risk culture audit approach and IA’s role\n## Step 2: Establish parameters and goals\n## Step 3: Engage stakeholders\n## Step 4: Clarify how internal audit will judge and assess risk culture\n## Step 5: Decide which risk culture audit method to use\n## Step 6: Draft a risk culture audit work program\n## Step 7: Identify which auditors will be involved and build capability\n## Steps 8–10 Deliver audit program\n## Tips and Traps\n# Appendices\n## Evidence-based risk culture model and behavioural indicators\n## Toolbox of risk culture audit techniques\n## Reporting tools\n## About the authors\n## Further reading and resources\n## Glossary/Index","[{\"question\":\"What is the purpose of the guide on auditing risk culture?\",\"answer\":\"The guide provides a practical, evidence-based approach to auditing risk culture using a robust model. It is designed to help internal auditors and related governance stakeholders evaluate risk culture and its impact on risk management.\"},{\"question\":\"How does the guide describe the relationship between internal audit and other assurance activities?\",\"answer\":\"It highlights expectations of stakeholders and explains how internal audit’s role differs from other internal assurance activities. The goal is to clarify how internal audit should judge and assess risk culture.\"},{\"question\":\"What are the main steps for auditing risk culture in practice?\",\"answer\":\"The guide lays out a step-by-step process: consider the current approach and IA’s role, set parameters and goals, engage stakeholders, clarify assessment criteria, select an audit method, draft the audit work program, build auditor capability, and then deliver the program to collect/analyse data, communicate results, and monitor/review.\"}]","Auditing Risk Culture - A practical guide | PDF",1791018780,101]