How do you manage culture?

This is an interesting article in how to manage culture within an organization. Multinational organizations grapple with this daily and it can be a daunting task for auditors to audit culture. Have you ever performed a culture audit? How does your organization handle culture?

Norman Marks on Governance, Risk Management, and Audit

There’s a new ‘Good Practice Guide’ from Australia. The Ethics Centre, Governance Institute of Australia,Chartered Accountants Australia New Zealand, and IIA– Australia recently released Managing Culture – A Good Practice Guide.

This is a topic I have been writing about for several years. In addition to covering it in World-Class Risk Management, I have posted about a dozen times on the topic in the last 5 years, here and at

In my posts, I make the point that there are many aspects or dimensions to culture, just as there are many dimensions to the behavior you want it to drive.

They may include:

  • Acting with integrity
  • Working as a team towards shared goals
  • Putting the enterprise ahead of personal interests
  • Complying with corporate policies
  • Sharing and communicating
  • Listening and empowering
  • Treating all others with respect
  • Respect for authority
  • Tolerance for dissent
  • Considering risk…

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