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The Audit SocietyRituals of Verification$
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Michael Power

Print publication date: 1999

Print ISBN-13: 9780198296034

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198296034.001.0001

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Auditing and the Reinvention of Governance

Auditing and the Reinvention of Governance

Chapter:
(p.41) 3 Auditing and the Reinvention of Governance
Source:
The Audit Society
Author(s):

Michael Power

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198296034.003.0003

This chapter examines the diverse pressures and demands which have contributed to the growth of auditing practices in other areas. It also considers the programmes which demand auditing. In particular, three overlapping programmes for enhanced governance and control are considered. These three programmatic developments, the rise of New Public Management (NPM), a shift in regulatory style and the rise of quality assurance, establish a demand for a particular style of control in many different fields. The three overlapping programmes presuppose and demand that auditing in its different forms can deliver assurance, add to compliance and stimulate best practice. Furthermore, the three programmes pass costs down to regulatees who develop a self-monitoring capacity.

Keywords:   auditing practices, regulatees, governance, New Public Management, auditing, quality assurance

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