Rachel Bowden
Founder & Director
ThinkingAudit Ltd
Book review_journey into auditing culture
Review: A journey into auditing culture -a story and a practical guide
5 minutes reading time
I recently read "A Journey into Auditing Culture"
and as promised in a previous newsletter, I've put together my thoughts having just finished the book. The book is written partly as a story, and partly as guidance.
First impressions
My first impression was not a great one due to the style of the book (and I knew this could be a challenge for me when I made the purchase). The split between fiction and reference is not one that works for me, but it didn't stop me completing the book. Once I had got used to the style it was a fairly quick read. It felt in places that the story element was like reading a case study in preparation for the old CMIIA Case Study from the Chartered IIA.
What did I hope to gain from reading this book?
The pre-amble on the IIA Global bookstore includes:
"...this book provides both suggested approaches, and a framework of areas to consider when examining the topic."
"...this book provides both suggested approaches, and a framework of areas to consider when examining the topic."
That sounded a useful read and it's always positive for internal auditors to be sharing their views, ideas and successes with others in the profession.
What did I learn from reading this book?
Without giving away the messages from the authors, for me the biggest takeaways were:
· There were some good reminders about local / country culture and how messages from head office can be lost in translation (literally and metaphorically)
· A good focus on the drivers of culture, and how you could use these to plan audit work
· There were some good reminders about local / country culture and how messages from head office can be lost in translation (literally and metaphorically)
· A good focus on the drivers of culture, and how you could use these to plan audit work
· Good points were made about different approaches to information gathering depending on who you need to deal with (for example you may use a different approach for interviewing senior executives compared with more junior employees).
What else?
I think the book could also have raised some useful points about audit and culture, and culture within audit functions. I found myself a little frustrated with Alex, the chief audit executive (CAE) who is the central figure of the story element and for a number of reasons, while I appreciate this may be to help the narrative,
· There was no mention of his team other than his PA - surely a chat with the team is a great way to start sharing ideas and views when starting to plan an audit
· Alex did not know if the business has a strategy or where to find it. I found myself wondering how this fictional CAE develops an audit plan that focuses on the business's priorities
I also noted that the CAE seemed to be heading for a one-off audit of culture, although I think some of the ideas could be used to audit culture as s theme across a number of audits in the plan (my personal preference for auditing culture). There was nothing I fundamentally disagreed with, but at the same time I did not finish the book feeling inspired.
For any topic like this it is useful to gain different views and ideas on different approaches to providing assurance on organisational culture, and frameworks that may be useful. Therefore while I was not 'inspired' by this book, I did find reflecting on the story and associated guidance useful. The guidance sections include key success factors, metrics to look for, and questions.
All in all, the book reflects Alex's need to understand what organisational culture is before he can begin auditing it. Perhaps that is the most important takeaway, to understand what you are trying to provide assurance on, and what that topic means for your business, before starting to put together your own audit work.
A Journey Into Auditing Culture - a story and a practical guide
Grant Thornton – United Kingdom, Susan Jex, and Eddie J. Best
Publisher: The Internal Audit Foundation (March 15, 2019)
ISBN: 1634540565
Available through
IIA Global's bookstore .
Hardcover and eBook versions are available.
You may also be interested in the
Chartered IIA's 2016 paper on auditing culture, which provides some useful case studies
This article last updated 26 June 2019
