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

Research output: Contribution to Journal/Magazine › Journal article › peer-review

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Embedding a ‘Reflexive Mindset: Lessons from Reconfiguring the Internal Auditing Function. / Soh, Woon Gan; Antonacopoulou, Elena; Rigg, Clare et al.
In: Academy of Management Annual Meeting Proceedings, Vol. 2021, No. 1, 01.08.2021, p. 88-111.

Research output: Contribution to Journal/Magazine › Journal article › peer-review

Harvard

Soh, WG, Antonacopoulou, E, Rigg, C & Bento, R 2021, 'Embedding a ‘Reflexive Mindset: Lessons from Reconfiguring the Internal Auditing Function', Academy of Management Annual Meeting Proceedings, vol. 2021, no. 1, pp. 88-111. https://doi.org/10.5465/AMBPP.2021.61

APA

Soh, W. G., Antonacopoulou, E., Rigg, C., & Bento, R. (2021). Embedding a ‘Reflexive Mindset: Lessons from Reconfiguring the Internal Auditing Function. Academy of Management Annual Meeting Proceedings, 2021(1), 88-111. https://doi.org/10.5465/AMBPP.2021.61

Vancouver

Soh WG, Antonacopoulou E, Rigg C, Bento R. Embedding a ‘Reflexive Mindset: Lessons from Reconfiguring the Internal Auditing Function. Academy of Management Annual Meeting Proceedings. 2021 Aug 1;2021(1):88-111. Epub 2021 Jul 26. doi: 10.5465/AMBPP.2021.61

Author

Soh, Woon Gan ; Antonacopoulou, Elena ; Rigg, Clare et al. / Embedding a ‘Reflexive Mindset : Lessons from Reconfiguring the Internal Auditing Function. In: Academy of Management Annual Meeting Proceedings. 2021 ; Vol. 2021, No. 1. pp. 88-111.

Bibtex

@article{e42c7ff79dc940979beabb5a194ac523,
title = "Embedding a {\textquoteleft}Reflexive Mindset: Lessons from Reconfiguring the Internal Auditing Function",
abstract = "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.",
author = "Soh, {Woon Gan} and Elena Antonacopoulou and Clare Rigg and Regina Bento",
year = "2021",
month = aug,
day = "1",
doi = "10.5465/AMBPP.2021.61",
language = "English",
volume = "2021",
pages = "88--111",
journal = "Academy of Management Annual Meeting Proceedings",
issn = "2151-6561",
publisher = "Academy of Management",
number = "1",

}

RIS

TY - JOUR

T1 - Embedding a ‘Reflexive Mindset

T2 - Lessons from Reconfiguring the Internal Auditing Function

AU - Soh, Woon Gan

AU - Antonacopoulou, Elena

AU - Rigg, Clare

AU - Bento, Regina

PY - 2021/8/1

Y1 - 2021/8/1

N2 - 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.

AB - 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.

U2 - 10.5465/AMBPP.2021.61

DO - 10.5465/AMBPP.2021.61

M3 - Journal article

VL - 2021

SP - 88

EP - 111

JO - Academy of Management Annual Meeting Proceedings

JF - Academy of Management Annual Meeting Proceedings

SN - 2151-6561

IS - 1

ER -