Organizational culture is widely recognized as a key determinant of organizational behavior, decision-making, and performance, particularly in the banking sector, where financial scandals have frequently been linked to underlying cultural deficiencies. In response to increasing regulatory and governance pressures, monitoring and evaluating organizational culture has become a priority for boards and supervisory authorities. Accordingly, this study aims to identify and conceptualize the core components of organizational culture auditing within the banking industry. This research adopts a qualitative methodology based on content analysis and text-mining techniques. A broad range of sources was reviewed, including academic literature, corporate governance guidelines issued by national and international regulators, organizational culture audit reports from selected foreign banks, and professional publications by the Institute of Internal Auditors and other معتبر institutions. A total of 51 sources were collected, of which 22 highly relevant documents were selected for detailed analysis. Based on these sources, a theoretical matrix was developed to systematically extract audit-relevant components. The findings resulted in the identification of 25 recurring and significant components, which were classified as the principal dimensions of organizational culture. These components provide a structured foundation for designing audit tools, procedures, and evaluation frameworks in the banking sector. Overall, the study highlights the central role of organizational culture as a pillar of corporate governance and organizational performance. The proposed conceptual model, comprising 25 key components and 103 sub-indicators, offers a systematic framework for planning and conducting organizational culture audits and serves as a practical tool for internal auditors and regulatory bodies.