The key realisation and reassurance for firms has been the pivotal role that culture has had to play in how well they have fared in the transition from immediate response, through recovery and into the new reality. Regulators are increasingly making the link between a firm’s culture and good customer outcomes. Traditional control mechanisms and oversight arrangements have been less efficient or unable to function due to large-scale remote working.  A firm’s culture can help to ensure that all lines of defence and governance arrangements follow the spirit of their intentions rather than the prescriptive letter of a policy or process, generating good outcomes and minimising reputational risk.