000			03715cam a22005658i 4500
001			9781032664880
003			FlBoTFG
005			20251030122304.0
006			m o d
007			cr |||||||||||
008			240606s2025 flu ob 001 0 eng
040			_aOCoLC-P _beng _erda _cOCoLC-P
020			_a9781032664880 _q(ebook)
020			_a1032664886
020			_a9781040209943 _q(electronic bk. : PDF)
020			_a1040209947 _q(electronic bk. : PDF)
020			_a9781040209974 _q(electronic bk. : EPUB)
020			_a1040209971 _q(electronic bk. : EPUB)
020			_z9781032664866 _q(hardback)
020			_z9781032664873 _q(paperback)
024	7		_a10.1201/9781032664880 _2doi
035			_a(OCoLC)1437997731
035			_a(OCoLC-P)1437997731
050	0	0	_aHF5667
072		7	_aBUS _x003000 _2bisacsh
072		7	_aCOM _x053000 _2bisacsh
072		7	_aCOM _x043050 _2bisacsh
072		7	_aUBL _2bicssc
100	1		_aO'Regan, David J, _d1966- _eauthor. _1https://id.oclc.org/worldcat/entity/E39PCjxqdqq88Xv4tBXgmxqDWP _995979
245	1	4	_aThe closing of the auditor's mind? : _bhow to reverse the erosion of virtue, trust, and wisdom in modern auditing / _cDavid J. O'Regan.
250			_aFirst edition.
264		1	_aBoca Raton : _bCRC Press, _c2025.
300			_a1 online resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aSecurity, audit and leadership series
520			_a"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"-- _cProvided by publisher.
588			_aOCLC-licensed vendor bibliographic record.
650		0	_aAuditing. _960872
650		7	_aBUSINESS & ECONOMICS / Auditing _2bisacsh _958654
650		7	_aCOMPUTERS / Security / General _2bisacsh _964313
650		7	_aCOMPUTERS / Networking / Security _2bisacsh
830		0	_aSecurity, audit and leadership series. _995980
856	4	0	_3Taylor & Francis _uhttps://www.taylorfrancis.com/books/9781032664880
856	4	2	_3OCLC metadata license agreement _uhttp://www.oclc.org/content/dam/oclc/forms/terms/vbrl-201703.pdf
942			_cE-Books
999			_c68227 _d68227