Boards are increasingly grappling with the question of how they effectively supervise and monitor culture and conduct. As a key source of independent insight, Internal Audit is in a unique position to provide robust and evidence-based reporting to the Board on these issues. We are an innovator in risk culture audit methodology, arguably developing the first program of its kind in the world almost a decade ago. We recommend a risk-based approach that aligns to best practice audit principles, with a strong focus on evidence, and methods that facilitate open and honest feedback from staff. We offer a range of solutions from standalone out-sourced and co-sourced reviews, proof-of-concept pilot reviews and cultural risk assessments, through to complete cultural risk audit programs including the development and integration of a tailored methodology, reporting approach, capability building and audit planning.