Company culture is often treated as an HR topic. But in an audit, it can reveal how a business actually operates.
How are financial decisions approved?
Are approval limits and controls actually followed?
When an error is identified, is it reported and corrected or quietly worked around?
These everyday situations can reveal a great deal about how a company is managed and governed.
The DFSA has identified governance and company culture as an area for comprehensive review in 2026 and 2027.
In an audit, company culture becomes relevant where it affects approvals, documentation, accountability and the consistent application of controls.
At KISA Chartered Accountants, we look beyond whether a process exists on paper. How it works in practice can be just as important.
Policies show how a company is supposed to operate. Everyday decisions show how it actually does.
