Compliance Management Systems: Measuring Compliance and Corporate Culture

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​​​​​​​​​​​​​published on 3 October 2024 I reading time approx. 1 minute

To verify the effectiveness of Compliance Management Systems (CMS) in accordance with the German IDW auditing standard ‘Grundsätze ordnungsmäßiger Prüfung von Compliance Man​agement Systemen (IDW PS 980 n.F. (09.2022))’ and the international standard ISO 37301, it is necessary to measure the compliance and corporate culture by means of employee surveys. Conducting this measurement often poses a challenge for companies, since the right selection and scope of questions are crucial for such a survey. Therefore, it is often useful to consult experts who have a thorough knowledge of the state of the art, both professionally and methodologically. 


New smart approaches to measuring corporate culture make use of scientifically sound methods and, in particular, capture employees' knowledge of compliance and their compliance behaviour. The results of employee surveys are then processed in e.g. a culture and risk index and made available to the company. The key figures obtained in this way allow for well-founded and detailed statements on the effectiveness of the CMS, reveal weaknesses and enable internal comparisons, for example between individual branches or hierarchy levels. This ensures a reliable risk audit of the CMS and conformity with the relevant standards. In addition, the measurement results can show optimisation potential and thus be used to derive appropriate concrete measures. ​

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