The Chartered Institute of Internal Auditors research, based on a survey of over one hundred senior internal audit executives, working found that over half (52.4%) of senior internal audit executives said they had not been asked by the board or audit committee to provide reports on corporate culture or equality and diversity initiatives.

While 60% of internal audit functions said that their internal audit plans included culture within them, a further 14% said that while it wasn’t in this year’s plan, they were planning on including it next year.

However, that still leaves just over a quarter that are not looking at it yet or planning to look at it. Around a quarter (23.2%) said their board had not established or articulated what culture it wants, despite this being fundamental to the effective leadership, resilience, and governance of an organisation.