Knowingo
The Audit Society: Rituals of Verification
Why have audits spread from company accounts into schools, hospitals and universities, and what do they really deliver?
At a glance
- Author
- Michael Power
Why read it
- You will see that auditing changes the behavior of those audited, who learn to look compliant
- You will question what an audit can and cannot promise when a company collapses after a clean opinion
- You will understand why formal control systems may serve to look legitimate more than to improve operations
Who it is for
- A university administrator facing another quality inspection
- A hospital or school manager buried in compliance paperwork
- An accountant or regulator questioning what audits achieve
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