Being more successful with Soft Controls
After the Dutch report "Meer succes met soft controls" IIA now launches the English translation of this publication: "Being more successful with soft controls".
To what extent do Internal Audit functions (IAF) conduct research into culture & behavior? And what kind of research is that? To what extent are culture & behavior addressed in the consultations between the IAF and the Audit Committee (AC)? And what ambitions do they have in that area? These and other questions are answered in the report "Being more successful with Soft Controls", executed by IIA Nederland and NBA LIO.
The report provides an insightful framework and concrete recommendations. It forms a useful benchmark and basis for determining one's own situation and ambitions and for discussing this with management and the Supervisory Board/Audit Committee (SB/AC). Various important insights and handles are elaborated step by step and summarized in a concluding chapter.
Striking conclusions from the study are that many IAFs want to pay more attention to culture & behavior, that the IAF is the most important internal supplier of related research and that the SB/AC is seen as an important sponsor. However, the CAE must take a proactive role in this.
Researchers Peter W. Bos, Johan Scheffe and Heiko van der Wijk conducted a survey among 30 Chief Audit Executives (CAEs). The results were discussed with four experienced members of the SB/AC. Finally, the overall picture was discussed in a round table with participating CAEs.
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