Continuing with the success of the Webinar Cycle in times of COVID-19, this Wednesday, the fifth session took place, called: Audit of Organizational Culture. During the session, the panelist, Sharon Clark, highlighted the importance of organizational culture as the object of audit. In her presentation, Sharon defined organizational culture as the social knowledge shared within an organization with respect to rules, norms and values that shape the attitudes and behaviors of the people who work there.

Regarding the way to carry out an audit of organizational culture, the panelist presented two options. On the one hand, she raised the possibility of rightly auditing the cultural topic, comparing the real culture of an entity, its processes, policies and procedures, with that desired. On the other hand, she referred to the option of including culture assessment as a part of, or complement to, an audit on another topic.

During the session, Sharon highlighted the creation of a new organizational culture of working at home and the importance of leaders of organizations projecting appropriate behaviors and discourses adequate to foster the creation of the desired culture and thus formulate an appropriate process of transformation in organizations.

The panelist for this #WebinariosCOVID19 session, Sharon Clark, is Vice President of the Canadian Audit and Accountability Foundation (CAAF). She holds an MBA from McGill University in Montreal and a Bachelor of Political Sciences from the Hebrew University of Jerusalem and was Director at the Office of the Auditor-General of Canada from 2006 to 2019. She also led the practice of the performance audit methodology from 2010 to 2013. During this time, she was responsible for updating the performance audit manual and procedures and contributing to international performance audit standards.

Below is the presentation, recording of the webinar, and complementary material:

Presentation: Audit of Organizational Culture – Sharon Clark

Trends or emerging risks that may affect audit offices and their practices

For more information about the webinars, as well as the actions carried out by the SAIs and the COVID-19 Blog, visit the page:

Regional actions in times of COVID-19