The Audit Society

Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. 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? Does it lead to greater efficiency and 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 and suggests that the consequences of this must be carefully evaluated.