Organizational culture is more than a set of values; it is the lens through which every risk, decision, and behavior is expressed. While nearly all governance, risk, and compliance (GRC) professionals agree on its importance, our research shows that culture is still treated as an ideal rather than a managed asset. As we found in our 2023 report, Organizational Culture and Ethics: Internal Audit’s Role in Unlocking Culture as Catalyst and 21st-Century Differentiator, culture has the potential to act as a strategic driver, but this potential remains unrealized.