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

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David J. O'Regan 978-1032664873 CRC Press 2024

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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.

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