Behaviour and culture, in addition to procedures and regulations, contribute to an organisation's success. For this reason we have developed a unique approach to identify these aspects for our clients and integrate these into the regular accounts audit. The beauty is that many aspects of behaviour and culture (soft controls) can be influenced. Does your organisation have a soft controls policy yet? BDO can help you identify the aspects of behaviour and culture within your organisation and integrate these into your regular annual accounts audit.

At BDO we believe that soft controls support procedures and regulations (hard controls. We distinguish five soft controls:

Leadership
Communication
Facilitation
Stimulation
Response

What we measure

We evaluate soft controls in the form of a survey whereby we measure two things:

1. Perception

In this part we check whether attention is paid to guidance via soft controls within your organisation. in which we include matters such as a recently announced reorganisation, the ups and downs in private lives, or a very positive appraisal interview. The resulting conclusions are a snapshot.

2. Behaviour

In this analysis we outline preferential behaviour of employees in relation to the five soft controls. Because it involves ingrained behaviour and values of employees, these results provide a better picture for the long term. We incorporate the results from our soft control research in a report. in which we also explain how soft controls work within your organisation and outline the expected impact on your internal control and your annual accounts.

Contact

If you would like to know the added value of soft controls for your organisation? Please contact one of our specialists for an introductory meeting without any obligation.