​If Strategy Is Culture’s Breakfast, Then Governance, Risk, and Controls Are Its Appetizers

“Boards must be actively engaged in the business of shaping, overseeing, and monitoring culture and holding the executive to account where they find misalignment with company purpose and values,” according to the report. From an internal audit perspective, the audit function must be attuned to its organization’s culture and be willing and able to tell the board when and where the organization’s culture is exhibiting unhealthy symptoms.