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Key Areas of DEI DEI program/Policy Role of an Internal Audit
Regular Assessment of Ensure that all reporting channels Internal audit evaluates
Reporting Channels (e.g., hotlines, email, suggestion these channels for reliability,
boxes) are secure, confidential, confidentiality measures,
and user-friendly and accessibility, especially
for remote or vulnerable
employees
Evaluating the Understand the broader Internal audit can conduct
Organizational Culture organizational culture and its surveys, interviews, and focus
impact on employees’ willingness groups to gauge employee
to report issues sentiment about safety and
openness in reporting. They
identify cultural barriers, such
as fear of retaliation or a lack of
faith in management’s response.
Ensuring Independence Safeguard employees who report Internal audit reviews cases of
and Protection for issues, ensuring independence reported retaliation, evaluates
Reporters and protection from retaliation. disciplinary measures against
retaliatory actions, and assesses
the organization’s track record
on handling complaints
Monitoring and Keep the audit committee Internal audit presents data on
Reporting to the Audit informed of trends, high-risk the volume and types of reports
Committee areas, and the overall health of received, as well as follow-up
the reporting environment. actions and outcomes. This
includes identifying trends and
analysing areas with frequent
complaints.
Conducting Investigate reported issues in Internal audit, or designated
Investigations and an unbiased, thorough manner independent investigators,
Follow-ups and ensure issues are resolved conduct investigations of
effectively. reported cases. They follow
up on resolutions, ensuring
accountability and that
necessary actions are taken.
Leveraging Technology Implement technology that Internal audit evaluates secure
for Confidential ensures anonymity and security software solutions for reporting
Reporting in reporting. and tracking issues, ensuring
that these systems protect
identities and facilitate safe,
anonymous reporting
Audit Interviews and Surveys
Techniques to assess workplace culture without fear of retribution. Audit interviews and surveys should
include:
INTERNAL AUDIT TODAY INSIGHT EXCHANGE | 27
