Who is primarily responsible for an organization’s culture?

The board has primary governance responsibility for overseeing and providing direction regarding organizational culture. It establishes expectations concerning ethical values, accountability, conduct, and the overall tone expected throughout the organization. Senior management plays a critical role in implementing and reinforcing the desired culture through day-to-day decisions and behavior, while employees collectively influence how that culture operates in practice. However, ultimate governance oversight rests with the board. Internal audit evaluates organizational culture and may provide assurance and recommendations, but it does not own or establish the culture. Effective board oversight includes monitoring whether management’s actions, incentives, policies, and behaviors remain consistent with the organization’s stated values. Therefore, among the available options, the board bears the primary responsibility for organizational culture.