Final answer:
The area of culture that presents the greatest challenge for internal audit functions who want to become trusted advisors is organizational culture.
Step-by-step explanation:
The area of culture that presents the greatest challenge for internal audit functions who want to become trusted advisors is organizational culture. Organizational culture encompasses the values, beliefs, attitudes, and systems that influence employees' behavior within a company or organization. It includes the way the organization is run, how it operates, and how decisions are made.
Internal audit functions play a critical role in ensuring compliance, risk management, and integrity within an organization. To become trusted advisors, they need to navigate and understand the unique organizational culture of the company they are working with. This involves understanding the organizational values, norms, and assumptions, and aligning their approach and recommendations accordingly.