Since 2005, Protiviti has been reporting on trends in the internal audit profession in our annual Internal Auditing Around the World® series. The internal audit leaders we’ve interviewed over the years have spoken candidly about the challenges that they and their teams have faced. The focus for Volume XIII is on a challenge that places these leaders in often unfamiliar and somewhat uncomfortable territory: auditing risk culture.

Senior management and boards are looking to internal audit leaders to help the business develop the right approach for, and get the most value from, risk culture audits. They want to know if the company’s core values and strategic vision are understood and actively practiced by employees. The internal audit function has a clear opportunity to play a transformative role in responding to the needs of key stakeholders, particularly boards, who want assurance that the organization is aware of and addressing all types of potential risk.

The 2017 edition of Protiviti’s “Internal Auditing Around the World®” includes the following profiles, among others:

• Eagle Warrior: Aeromexico’s “Atmosphere Project” Connects Company and Culture (Mario Torres Rangel, audit senior vice president, Aeromexico)
• Building a Sustainable Risk Culture at Bpifrance SA (Michel Cadelano, inspecteur general, Bpifrance SA)
• CDK Global Seizes Opportunity to Build New Culture from Scratch (Katie Shellabarger, vice president and chief audit executive, CDK Global)
• Expedia Revolutionizes Global Travel with a Clear Eye on Cultural Accountability (Jeff Davis, vice president of corporate audit services, Expedia)
• A "Regulatory Backdrop" for OCC’s Risk Culture Internal Audit (Adi Agrawal, senior vice president and chief business transformation officer, former chief audit executive, OCC)
• Fix Yourself First: Tennessee Valley Authority OIG Leads by Example (Richard W. Moore, inspector general, Tennessee Valley Authority OIG)