PBA® Corporate Culture

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Culture, the most important control within an organization




A famous quote attributed to Peter Drucker says "culture eats strategy for breakfast". Corporate culture is nowadays seen as the most important control within an organization - with an impact on productivity, profitability, and growth rates.​


The global Institute of Internal Auditors IIA reinforces the importance of corporate culture:


  • The IIA Research Foundation lists "Auditing Culture" as one of today's hot topics, requesting audit practitioners and educators to write for the Foundation regarding this current marketplace/industry trend. (March 2019)​​


  • COSO ERM 2017 includes a "Governance & Culture" component: "Governance sets the organization's tone, reinforcing the importance of, and establishing oversight responsibilities for, enterprise risk management. Culture pertains to ethical values, desired behaviours, and understanding of risk in the entity."​​​



PBA® defines organizational culture as the organization's aggregated function analytical personality profile, or parts thereof, at a macro and/or micro levels.


  • Evaluates HOW the organization functions at a macro and/or micro levels: "the way we do things around here"

  • Provides fine-grained insights into your corporate culture, its characteristics, advantages, and disadvantages 

  • Unveils the dynamic interrelations between corporate culture, the organization's, and the board's and management's thinking and behavior preferences

  • Is not limited to binary logic, i.e. thinking in either-or categories such as "toxic" versus "healthy" culture. 


PBA® corporate culture evaluations can be accompanied by a simultaneous, anonymous group personality scan for up to 2000 employees.

  • We want to know more about corporate culture

  • We want to evaluate corporate culture

  • We are evaluating culture but it isn't going very well

  • We don't know what to do with the culture related data we collected

  • We don't understand how to report on culture

  • We want to become a world-class internal audit function