From culture to audit insight: applying organisational behaviour in practice

Culture is firmly on the agenda. Boards discuss it, regulators expect oversight, and organisations report on it. With the introduction of the Topical Requirement on Organisational Behaviour, internal auditors are now also expected to address it in their work.

The key question remains: what does this mean in practice?

In this webinar, organised by Optro, partner of the IIA, Sandro Boeri connects the Topical Requirement directly to day-to-day audit execution. He positions culture not as an abstract concept, but as a behavioural system that influences control effectiveness, risk exposure, and organisational performance.

The session focuses on practical application. How do you incorporate behavioural aspects into audit planning? Where do behavioural risks emerge within existing controls? And how do you translate observations into clear, evidence-based insights for senior management and the board?

Participants will gain practical guidance to:

• define culture in operational terms
• identify behavioural risks within audit engagements
• integrate behavioural analysis into planning, fieldwork, and evaluation
• translate findings into relevant and balanced reporting

The webinar is part of the Optro Webinar Series and offers 1 CPE credit upon live participation.