Auditing Organizational Culture


Interest in auditing organizational culture has grown in the private and public sectors. These issues, while challenging to identify and quantify, are often root causes for audit findings. Auditing culture relates to the longtime audit governance concepts of “tone and the top” and “tone in the middle.” How can organizational culture can be enhanced to improve work productivity and to create positive work environment? This session will cover ideas for designing and executing impactful cultural audits and cite examples of recent audits conducted. The webinar will conclude with pointers for addressing challenges and risks posed by auditing culture and will discuss the opportunity of executing organizational cultural audits in a post COVID-19 world.

Learning Objectives

Attendees will:

  • Understand organizational culture and its implications on work environment, including employee performance.
  • Learn methodologies used for organizational culture audits including innovative survey and focus group methods.
  • Identify strategies for mitigating audit risks related to auditing organizational culture.


Kip Memmott, CGAP, CRMA
Audits Director, Oregon Secretary of State

Kip Memmot serves as the state auditor for the Oregon Secretary of State’s office. He began his professional career in 1993 with professional positions including serving as CAE for the Oregon State Treasury; director of audit services for the City and County of Denver; internal audit manager with the County of San Diego; performance audit supervisor with the State of Arizona’s Office of the Auditor General; and as a senior consultant with KPMG. Under Memmot’s leadership, performance audits he directed from 2013 to 2016 received Knighton Awards for excellence and impact from the Association of Local Government Auditors. His office received the National State Auditors Association (NSAA) 2018 Special Project award for a high impact report concerning Medicaid program challenges and Excellence in Accountability awards performance audit report examining Oregon’s foster care system (2019) and Oregon’s prescription drug monitoring program (2020). Memmot graduated from the Harvard University Kennedy School of Government’s Executives in State and Local Government executive education program and has earned a Certificate in Public Leadership from the Brookings Institute.

Olivia Recheked
Principal Auditor, Oregon Secretary of State

Olivia Recheked has been with the Oregon Secretary of State’s office for over 13 years. She has led and managed audit work that resulted in recommendations for improvement in the areas of work environment and employee engagement at the Department of Human Services; organizational culture at the Department of Revenue; Aging and People with Disabilities Program; and State Child Care Oversight. Recheked has analyzed, evaluated, reviewed, and made recommendations to improve state programs in the areas of: public records requests for multiple state agencies; federal reimbursement process for a Department of Fish and Wildlife program, Juvenile Justice Information System, child support payment collection, statewide cell phone usage, and the timeliness of the testing process of an environmental testing laboratory.

Event Information

Course Duration: 1 hour

CPE Hours: 1

Knowledge Level: Basic

Field of Study: Auditing



Advance Preparation:


Delivery Method: Group Internet based

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