People Risk and Behavior: Meeting the IIA Culture Topical Requirement

​This session digs into how real behavior shows up long before issues turn into misconduct or audit findings. We walk through culture indicators that matter, how mixed incentives create quiet risk buildup, and how auditors can use interviews, data points, and tone cues to form a clear view of how people actually work day to day. The goal is to give auditors a practical, steady method for reviewing culture without relying on instinct.

​NASBA Field of Study: Behavioral Ethics

​Key Learning Objectives:

• ​Use real indicators to assess culture.

• ​Identify misconduct signals and pressure points.

• ​Challenge management when tone and evidence do not match.