إطار مقترح لمراجعة الثقافة المؤسسية بواسطة المراجع الداخلي

Abstract EN

Organizational (Institutional) culture is not considered one of the matters that the institutions used to pay adequate attention to or note its role in achieving profits, but the emergence of many scandals in major international companies such as Toshiba led to the beginning of thinking about the importance of interest in reviewing the prevailing culture in the institution and Explain the internal auditor's role in conducting the audit process and tools That can be relied upon in this matter.

The process of reviewing the institutional culture is considered a major challenge for the internal auditor as well as the external auditor due to the potential resistance that each of them will face from some parties such as the management of the institution, which will often not be ready to accept the idea of what The return of the prevailing institutional culture, given the management's belief that the culture of the institution is related to the culture and thought of the management itself and therefore it may not be acceptable on its part to direct any criticism of its culture, or what it imposes specific orientations on the workers. 
This research aims to focus on the idea of reviewing the institutional culture by the internal auditor, and studying the methods and tools that the auditor can rely on to carry out this task, by clarifying the nature of the institutional culture, and the aspects related to the process of reviewing it.

In addition to studying the factors that can lead to the success or failure of the internal auditor in reviewing the institutional culture, determining the scope of the review process, and suggesting the appropriate tools for that. 
The research depends on the method of analytical study through the review of references and previous studies related to the topic, and suggested appropriate tools and methods for implementing the process of reviewing the culture of the institution.