The Closing of the Auditor's Mind?: How to Reverse the Erosion of Trust, Virtue, and Wisdom in Modern Auditing

In The Closing of the Auditor’s Mind?, author 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 accountabilit...