Myth 1: Behaviour / culture is soft and intangible
Many believe behaviour and culture are too ‘soft’ to audit – intangible and impossible to measure. However, over the past decade, the world of auditing has shown otherwise! Behaviour and culture lie at the core of how organisations operate. Behavioural scientists have demonstrated for over a century that these aspects are tangible and measurable with the right skills and methods. Anyone who has read a narrative report knows how specific ‘culture’ can be. No wonder I’m not a fan of the term ‘soft controls’.
Myth 2: It is too time-consuming
Yes, BA takes time, but so is any thorough audit. Needless to say, your first BA won’t be the quickest. You’ll need to learn a different research method and develop new skills. Think back to your first ‘regular’ audit – it probably wasn’t your best, either. The great thing about BA is that it provides deeper insights that can save time and money in the long run. By identifying behavioural and cultural issues early, you can proactively implement solutions and prevent more significant problems. With clear boundaries, experience, and tight scheduling, a BA can be completed in 200 hours (excluding transcription time).
Myth 3: We lack the necessary maturity
In the world of auditing, some claim BA belongs at the final stage of the maturity model. I often hear auditors say: ‘We want to reach level 4 first and only then start Behavioural Audits’. That’s a missed opportunity. You should choose the research method that fits the issue you want to investigate. If you want to explore and understand complex matters like culture, an inductive approach that considers multiple perspectives is invaluable. Delaying only sells your organisation short, as these issues already exist. Everyone knows ‘stage 5’ is rarely pursued and procrastination is the thief of time.
Myth 4: Leaders and executives reject it
Some auditors claim leaders and executives aren’t interested in BA. However, my experience tells a different story. When I explain what BA is, how it works, and what it offers, leaders are usually enthusiastic. A common response is: ‘So you provide insights about what’s happening beneath the surface, things I might not be aware of?’
Sometimes it’s about how executives perceive internal auditors. They are often used to norm-based audits and may not realise that auditors can also conduct inductive, qualitative research. They’re familiar with standard products but unaware that audits can address more complex issues. It’s up to us to demonstrate our skills and tools to provide valuable insights for the organisation.
Leaders may understandably find it daunting – outcomes are unpredictable. Yet most are curious. ‘This is the reality, and as an executive, I must face it. I’d rather know than remain unaware’.
Myth 5: Behavioural Auditing can only be done afterwards
Many assume BA is only useful after a change project, reorganisation or the introduction of core values. ‘We’ll do it after the culture change’, they say. But imagine how powerful it would be to have a clear picture of the major cultural obstacles to change before the process begins. What if you could identify dominant cultural patterns in advance and assess their implications? A BA can serve as a pre-mortem, pinpointing potential pitfalls to address before they cause problems. I once conducted research mid-transformation, yielding highly valuable insights for the next steps!
Myth 6: We can’t do it ourselves as internal auditors
Internal auditors hold a unique position within organisations. We are embedded in legislation and governance codes, have direct access to executives, employees, information and are allowed to involve ourselves in various matters. With this position comes responsibility. IT, finance and processes are crucial, but they’re not everything. Many internal auditors I know are sensitive, curious, and daring – the essential ingredients for BA. Skills like qualitative interviewing and data analysis can be trained.
If you think you can’t do it, you’re likely right. But if you start with on-the-job training, you’ll discover that you can! It’s a classic chicken and egg situation: I lack the skills, so I don’t start. I don’t start, so I don’t develop the skills. Such a waste of talent!
Myth 7: People won’t share honestly
It’s true that in regular audits, people may not always speak freely. This isn’t surprising when auditors approach them as inspectors. Such a stance often breeds distrust instead of cooperation. However, my experience with BA tells a different story. Most individuals I interview are surprisingly open and outspoken. Auditors I work with are often amazed by how open people are – as long as you ask curiously, without judgment and genuinely listen.
In the audit teams I know, there are several internal auditors who have the capability and affinity for conducting Behavioural Audits. It requires more than just technical knowledge or a strict norm-based approach. It demands empathy, patience and the willingness to truly understand what is going on – the conditions under which people are willing to be honest and open. BA isn’t for everyone, and that’s fine. A strong internal audit team thrives on diversity – different types of people, expertise, and backgrounds.
I write this because these misconceptions hinder internal auditors from starting Behavioural Auditing. And that’s a shame because it leaves untapped potential for improving organisations. Complex, people-oriented issues exist in your organisation too! Let’s leave these myths behind and embrace the power of Behavioural Auditing.
What’s Myth #8 about Behavioural Auditing? Share it in the comments below!
I hope this blog inspires and motivates you to get started with Behavioural Auditing. I wish all audit teams could add this method to their toolkit. Have questions or want to learn more? Let me know!
