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Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

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Page 1: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability
Page 2: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

Research Highlights

Auditing Organizational Culture in the Public Sector

Introduction

March 2020

Page 3: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

What Is Organizational Culture?

March 2020

Page 4: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

Figure 1 – The Visible and Invisible Elements of Organizational Culture

Why Audit Organizational Culture?

March 2020

Page 7: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

March 2020

Page 10: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

How Can Auditors Gather Evidence?

March 2020

Page 11: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

Table 2 – Examples of Potential Documentary Evidence Sources for Audits of Organizational Culture

March 2020

Page 12: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

What Skills Are Needed?

March 2020

Page 13: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

How Can Auditors Report Sensitive Observations on Culture?

March 2020

Page 14: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

Conclusion

March 2020

Page 15: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

About the Authors

March 2020

Page 16: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

References

March 2020

Page 18: Auditing Organizational Culture in the Public Sector · Auditing Organizational Culture in the Public Sector Author: Pierre Fréchette, Director of Research, Canadian Audit and Accountability

March 2020