The guide outlines several methodologies for a risk culture audit program, from a surface level assessment to a more comprehensive audit. In addition, this guide contains a Toolbox of risk culture audit techniques which should be of use to internal audit practitioners.
We developed this publication, Effective Internal Auditing in the Public Sector: A good practice guide, primarily for department heads, chief executives or their equivalents in local councils, boards and other governing bodies, members of audit committees, managers with responsibility for internal audit, and internal audit staff.
These recommendations set out internal audit practices for financial services entities in Australia. The Committee recognises, however, that different entities may legitimately adopt different practices, based on a range of factors, including their size, complexity, history and corporate culture.