Embedding a “Reflexive Mindset”: Lessons From Reconfiguring the Internal Auditing Practice
通过行动研究重构内部审计职能，培养反思性思维模式以识别不当行为和治理缺陷，对管理教育者和审计从业者有用。
The education and training of internal auditors is an example of management learning which has received limited attention in management education journals. This paper presents the lessons from an action research inquiry designed to reconfigure the Internal Auditing function to address the problem of a conformance mindset and compliance-based approach. We show how cultivating a ‘reflexive mindset’ becomes a critical catalyst in developing an Internal Auditing approach that leads to the identification of misconduct, conduct risk and deficiencies in the organization’s conduct risk management and governance frameworks. We contribute to advance reflexivity as a practice that can support the reconfiguration of management functions like Internal Auditing, not only by readjusting operating routines but also by encouraging internal auditors to critically (re)consider how their activities may contribute to the common good of the organization’s members and customers.