There are several different ways to approach a culture assessment. The internal audit functions of some organizations integrate risk culture into all of their existing audits. Others perform a stand-alone assessment. Regardless of the form it takes, an effective culture assessment can be divided into three primary focus areas — organizational vision and values, risk management and people management.

In this article, Protiviti Executive Vice President Susan Haseley offers some suggestions on how organizations might focus on these three areas to include a culture assessment in their plans for the year.