تدقيق الثقافة التنظيمية و خصوصيتها ضمن المعايير الدولية للممارسة المهنية للتدقيق الداخلي : دراسة نظرية تحليلية

الملخص EN

The aim of this study is to clarify how to auditing organizational culture undertaking the international standards for professional practice issued by the Institute of Internal Auditors IIA in the USA.

We concluded that the internal auditor often audits the organizational culture when conducting evaluation of governance, risk management and internal control processes, as all these processes constitute an important aspect of the organizational culture by introducing it to a wide range of desired values and behaviors within the organization.

Therefore, the internal auditor should adhere to the declarations stipulated by the international standards in all matters that confront him when auditing the organizational culture, which is evident in the set of standards 2100 "the nature of work".