Adapting Auditing Methods to Organizational Culture Specificities

Abstract

The purpose of this study is to identify factors influenced by Organizational Culture within a company, and to find leads on how auditors could use these factors to assess an Organization’s culture. The effects of Organizational culture on two factors, staff motivation and ethics, were confirmed. The Total motivation theory, used to evaluate a company’s Organizational Culture, was confirmed during the study as matching auditing standards, and allowing the quantification of motivation-related processes, including staff motivation and ethics. Additional findings evidenced the lack of training of auditors over Organizational culture, questioning their ability to provide assurance on the matter.