Specifically developed in the context of Australian financial services organisations for internal auditors, senior management, board audit committees and other assurance providers, this 40-page guide will be useful more broadly: in non-financial organisations and both within and outside Australia.

Risk climate (or risk culture) has become an increasingly important focus since the 2007-09 financial crisis. Despite efforts to inculcate risk climate, unethical pro-organisational behaviour (UPB) such as misconduct toward customers continues to occur. This study investigates whether four risk climate factors (avoidance, valued, proactive...

Five years after the banking crisis of 2008, we review progress in the area of governance reform. At the height of the crisis, broad support emerged for new governance regulations in banking that would focus more on risk management and hence the rights of depositors...