现代审计业：如何逆转信任、美德和智慧的流失？

English | 2025 | ISBN: 1032664878 | 195 pages | True PDF EPUB | 9.28 MB

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 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. O’Regan’s powerful book focuses on: • The redistribution of social trust from traditional, hierarchical institutions to diffuse, horizontally distributed networks • The perennial validity of the classical virtues as the humane foundation of professional activity • The role of creative expertise in promoting professional wisdom The Closing of the Auditor’s Mind? is a philosophical audit of a profession on the threshold of crisis. The book presupposes no prior knowledge of philosophy, nor indeed of auditing. Philosophical technicalities are contained in an Appendix, leaving the main text jargon-free. O’Regan provides original and striking perspectives on the malaise of modern internal auditing, and he proposes radical remedies. This captivating and well-informed book is a must-read for all who are concerned with our collective socio-economic and political well-being.

在《审计师思维的闭合》中，作者大卫·J·奥赖甘描述了内部审计作为社会凝聚力的重要“粘合剂”，它确保个人和组织的责任感以及社会信任层面的信任。然而，奥赖根也揭示了内部审计面临着两大严峻挑战——外部适应性的挑战和内部根本性改革的挑战。适应性挑战源于责任和信任结构上的持续、范式性的转变。传统官僚机构中的命令-控制式的垂直层级正在被网络化、扁平化的问责模式取代。现代时代最具挑战性的保证要求越来越多地集中在三个制度领域：组织内部运作；组织边界的中介空间；以及超出体制界限的位置。内部审计继续像海生物一样依附于传统的、官僚结构内的内部运作，它对机构边界内外的新保证需求几乎毫无贡献。改革挑战源于内部审计长期以来僵化的算法式、清单式的思维方式抑制了从业者们的创造力和批判性思考。这一趋势正在逐渐缩小内部审计的智力和道德视野。在这些挑战的压力下，内部审计正努力履行其服务公众利益的主要职责。《审计师思维的闭合》一书对正处于危机边缘的职业进行了深刻的哲学审查。该书预设无需任何关于哲学或审计的专业知识。书中哲学技术性内容附于一个附录中，使得主要文本免于术语堆砌。奥赖根为现代内部审计的病态状况提供了原创且鲜明的观点，并提出了激进的解决方案。这本引人入胜且信息丰富的书籍对关注我们集体社会经济和政治福祉的人来说是必读之作。

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