Published Online:January 2025
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP060125
DOI:10.71329/IUPJARAP/2025.24.1.82-111
Author Name:Prem Lal Joshi
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:82-111
This paper addresses the emerging topic of corporate culture auditing, highlighting its need, importance, value, scope, coverage, and data-gathering methods, in addition to its benefits, challenges, planning, and execution, use of artificial intelligence (AI) and limitations. It highlights the role that internal auditing and human resources personnel play in culture audits. The study forms a framework for planning and execution and presents a variety of data collection techniques. Internal audits offer comprehensive advice on managing risk and cultural concerns, enhancing employee satisfaction, output, and company performance. To detect cultural flaws and prevent groupthink, the study recommends that leaders from different departments be included in the audit team. The study also provides directions for future research in this uncharted field.
In order to understand the present workplace culture and pinpoint the key areas for development that could affect productivity and efficiency, a culture audit comprises a thorough and in-depth assessment of an organization’s values, beliefs, behaviors and practices.