The internal auditing the organizational culture and its specificity within the international standards for the professional practice: Analytical theory study
Abstract
The purpose of this study is to clarify how to audit organizational culture in accordance with the International Standards for Professional Practice issued by the Institute of Internal Auditors (IIA) in the United States.
The study found that internal auditors often audit organizational culture when conducting evaluations of governance, risk management, and internal control processes. This is because all of these processes are an important aspect of organizational culture, as they help to embed a wide range of desired values and behaviors within the organization.
The study concluded that internal auditors should adhere to the declarations stipulated by the international standards in all matters that confront them when auditing organizational culture. These declarations are evident in the set of standards 2100, "The Nature of Work".
تدقيق الثقافة التنظيمية وخصوصيتها ضمن المعايير الدولية للممارسة المهنية للتدقيق الداخلي: دراسة نظرية تحليلية
الملخص:
نهدف من خلال هذه الدراسة التعرف على خصوصية عملية التدقيق الداخلي للثقافة التنظيمية، وعن مكانتها ضمن المعايير الدولية للممارسة المهنية الصادرة عن معهد المدققين الداخليين IIA بالولايات المتحدة الأمريكية، وتوصلنا إلى أنه كثيرا ما يتضافر قيام المدقق الداخلي بتدقيق الثقافة التنظيمية عند إجرائه للتقييم الموضوعي والمستقل لعمليات الحوكمة وادارة المخاطر والرقابة الداخلية، ذلك ان كل هذه العمليات تشكل جانبا مهما من الثقافة المؤسسية للمنظمة من خلال تعريفها بجانب كبير من القيم والسلوكات المرغوبة داخل المؤسسة، لذلك ينبغي على المدقق الالتزام بالتصريحات التي تنص عليها المعايير الدولية للممارسة المهنية في كل المسائل التي تعترضه عند تدقيق الثقافة التنظيمية والتي تظهر جليا ضمن مجموعة المعايير 2100 "طبيعة العمل".
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