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Embedding a ‘Reflexive Mindset: Lessons from Reconfiguring the Internal Auditing Function

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  • Woon Gan Soh
  • Elena Antonacopoulou
  • Clare Rigg
  • Regina Bento
<mark>Journal publication date</mark>1/08/2021
<mark>Journal</mark>Academy of Management Annual Meeting Proceedings
Issue number1
Number of pages24
Pages (from-to)88-111
Publication StatusPublished
Early online date26/07/21
<mark>Original language</mark>English


Traditional audit training has produced auditors with a conformance mindset who focus on compliance with policies and procedures and are typically perceived as the organization's 'internal policemen'. This may hinder effectiveness in auditing 'conduct risk' - i.e., behaviors that would cause problems to consumer protection, market integrity or competition. Drawn from an action research inquiry designed to reconfigure the Internal Auditing Function of a branch of a financial institution, this paper shows how cultivating a 'reflexive mindset' becomes a critical catalyst in developing a different internal auditing approach that leads to the identification of misconduct and potential conduct risk.