现代审计中审计师思维的关闭：如何逆转信任、美德和智慧的侵蚀

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.

《在审计师心灵闭合之时》，作者大卫·J·欧瑞根描述了内部审计作为社会凝聚力的重要“粘合剂”，它不仅确保个人和组织的问责制，同时也存在于社会信任的聚合层面。然而，欧瑞根也揭示了内部审计面临着两大严峻挑战——外部适应性的挑战以及内部根本性改革的挑战。适应性挑战源于持续发生的责任和社信的信任层次上的转变。传统官僚机构中的命令控制式的垂直层级正在被网络化、扁平化的问责模式所取代。现代时代最具有挑战性的保证需求越来越多地存在于三个机构领域之中——组织内部运作；介于组织边界中间地带的空间；以及超出这些机构之外的区域。内部审计依然像海上的寄生生物一样紧紧附着在传统的、官僚结构的内部运作中，它对于那些超越或处于机构界限之上的新兴保障需求则毫无贡献。改革挑战来源于内部审计长期以来固有的僵化算法式、清单式的思维方式抑制了实践者的创造力和批判性思维的趋势。这种趋势正在不断缩小内部审计的认知与道德边界。在这些压力之下，内部审计正努力实现其首要目标——服务于公共利益。欧瑞根的这部有力之作对一个即将陷入危机中的职业进行了哲学上的审视。该书假设读者无需具备哲学或内部审计方面的任何先验知识。书中哲学性的晦涩内容被附录所包含，使得主要文本保持无专业术语化。欧瑞根在本书中提供了对现代内部审计现状的原创且鲜明的观点，并提出了激进的解决方案。这部引人入胜且详尽之作对于关心我们集体社会经济与政治福祉的人来说是必须一读的好书。

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