The Influence of Organizational Culture on the Effectiveness of Internal Auditing Systems
Posted: Sep 09, 2025
Abstract
The effectiveness of internal auditing systems has traditionally been evaluated through technical lenses, focusing on methodologies, tools, and procedural compliance. However, emerging evidence suggests that organizational culture may play a more significant role in audit effectiveness than previously recognized. This research addresses a critical gap in the literature by systematically examining how cultural dimensions influence the performance and outcomes of internal auditing systems. The conventional approach to auditing system improvement has emphasized technical enhancements, control frameworks, and compliance mechanisms, often overlooking the profound impact of organizational culture on how these systems are implemented, utilized, and sustained.
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