Beruflich Dokumente
Kultur Dokumente
Question Observations
Shared values
1 Are the value statements and codes of conduct
clear and meaningful?
2 Are values regularly reviewed, evaluated and
approved at Board level?
3 Do senior managers proactively (formally and
informally) communicate the organisation’s values
4 Does seniorofmanagement
and codes conduct? behaviour exemplify the
values and codes of conduct — do they 'walk the
5 Do employees understand the values and codes of
talk?'
conduct?
6 Are the values and code of conduct reinforced? –
the stories, symbols, rituals etc. that relay success.
7 Are the values built into strategy documents,
objectives and decision making?
8 Do employees acknowledge, accept and apply the
values and codes of conduct?
9 Are there barriers (real or perceived) to the
implementation of values and the code of conduct?
Question Observations
Style
1 Are the board and audit committee involved sufficiently in
evaluating the effectiveness of the 'tone at the top?'
2 Do the board and managers show a desire to address
culture issues in an open and transparent way?
3 Do the board receive sufficient and timely information about
sensitive issues?
4 Are the board and audit committee members independent of
management and willing to ask the tough questions?
5 Do informal and formal processes exist for employees to be
able to raise issues about behaviour i.e. grievance,
6 whistleblowing
Where this has etc.?
arisen are the issues taken seriously?
www.iia.org.uk/culture
Question Observations
Skills
1 Are the skills, experience and knowledge of people
matched to the competencies required for the job?
2 Are training programmes visible and accessible to all?
Question Observations
Staff
1 Do employees have job descriptions that align with
the values and codes of conduct?
2 How does the recruitment process emphasis the
values/code of conduct and seek to align these
expectations with that of candidates?
3 Do employees understand their job descriptions?
Question Observations
Strategy
1 Is strategy and supporting objectives of business units
clearly set out and aligned to those of the
2 organisation?
Strategy and objectives of business units are
periodically re-assessed and re-aligned?
3 Do employees feel that strategic objectives apply to
them? ownership?
4 Do employees have job descriptions and performance
objectives that align with strategy and objectives?
5 Do managers and employees understand the risks they
face?
6 Are employees encouraged to understand risks and be
involved in the risk management process?
7 Is the organisation’s risk appetite understood and
applied to objectives and decisions by managers and
8 employees?
Are plans and actions put in place when there is
divergence of actual performance from strategic
objectives?
Question Observations
Structure
1 Does the structure of the business unit facilitate the flow
of information upwards, downwards, and across
organizational lines?
2 Are reporting relationships appropriate? (2nd and 3rd lines
of defence have sufficient independence of the activities
they are providing assurance upon)
3 Are accountabilities clearly defined?
4 Are responsibilities and accountabilities clearly
communicated and understood?
Question Observations
Systems
1 Are the values built into and impact decision making
processes?
2 Is there a common and clearly understood set of
processes set that underpin core business activities?