03715cam a22005658i 4500 9781032664880 FlBoTFG 20251030122304.0 m o d cr ||||||||||| 240606s2025 flu ob 001 0 eng OCoLC-P eng rda OCoLC-P 9781032664880 (ebook) 1032664886 9781040209943 (electronic bk. : PDF) 1040209947 (electronic bk. : PDF) 9781040209974 (electronic bk. : EPUB) 1040209971 (electronic bk. : EPUB) 9781032664866 (hardback) 9781032664873 (paperback) 10.1201/9781032664880 doi (OCoLC)1437997731 (OCoLC-P)1437997731 HF5667 BUS 003000 bisacsh COM 053000 bisacsh COM 043050 bisacsh UBL bicssc O'Regan, David J, 1966- author. https://id.oclc.org/worldcat/entity/E39PCjxqdqq88Xv4tBXgmxqDWP 95979 The closing of the auditor's mind? : how to reverse the erosion of virtue, trust, and wisdom in modern auditing / David J. O'Regan. First edition. Boca Raton : CRC Press, 2025. 1 online resource. text txt rdacontent computer c rdamedia online resource cr rdacarrier Security, audit and leadership series "In The Closing of the Auditor's Mind? David J. O'Regan describes internal auditing as an important "binding agent" of social cohesion, for the accountability of individuals and organizations and also at aggregated levels of social trust. However, O'Regan also reveals that internal auditing faces two severe challenges - an external challenge of adaptation and an internal challenge of fundamental reform. The adaptation challenge arises from ongoing, paradigmatic shifts in accountability and social trust. The command-and-control, vertical hierarchies of traditional bureaucracies are being replaced in importance by networked, flattened patterns of accountability. The most challenging assurance demands of the modern era are increasingly located in THREE institutional domains - in the inner workings of organizations; in intermediary spaces at organizational boundaries; and in extra-mural locations. Internal auditing continues to cling, barnacle-like, to the inner workings of traditional, bureaucratic structures, and it has little to offer the emerging assurance demands on or beyond institutional boundaries. The reform challenge arises from internal auditing's prevailing tendency toward a rigid, algorithmic, checklist mindset that suppresses practitioners' creativity and critical thinking. This trend is increasingly narrowing internal auditing's intellectual and moral horizons. Under the pressures of these challenges, internal auditing is struggling to fulfil its primary purpose of serving the public interest"-- Provided by publisher. OCLC-licensed vendor bibliographic record. Auditing. 60872 BUSINESS & ECONOMICS / Auditing bisacsh 58654 COMPUTERS / Security / General bisacsh 64313 COMPUTERS / Networking / Security bisacsh Security, audit and leadership series. 95980 Taylor & Francis https://www.taylorfrancis.com/books/9781032664880 OCLC metadata license agreement http://www.oclc.org/content/dam/oclc/forms/terms/vbrl-201703.pdf E-Books 68227 68227