The Audit Society

Why is there so much auditing? Why are so many people in so many different fields being made formally accountable for what they do? Does it lead to greater effectiveness or accountability? This book is the first systematic exploration of audit as a principle of social organization and control. The author critically examines the reasons, means, and consequences of this audit explosion. He raises important questions about the efficacy of audit processes, suggests that the consequences of this must be evaluated, and contrasts these theories and practices of Trust.