000			01640nam a22001937a 4500
008			221121b1997 |||||||| |||| 00| 0 eng d
020			_a9780198296034
060			_aHF 5667
100	1		_aPower, Michael
245		4	_aThe audit society : _brituals of verification
260			_aOxford : _bOxford University Press, _c1997
300			_axix, 183p
520			_aSince the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.
650		4	_912901 _aAudit
650		4	_96881 _aManagement
650		4	_96187 _aFinance
650		4	_913156 _aGovernance
942			_n0 _01
999			_c89317 _d89317