Richard Chambers interviews Sandro Boeri about the AuditBoard 2025 Culture and Ethics Report, exploring why culture matters, the research behind the findings, and the evolving role of internal audit in assessing behavioral risk.

The episode covers key takeaways including the need for cross‑functional collaboration, better metrics and incentives as early warning indicators, the IIA Global topical requirement on organizational behavior, and practical recommendations for internal audit, risk and compliance teams.