ritualistic audit

An *audit of limited value or ambition that is restricted to the performance of predictable *audit tests. A ritualistic audit can create an impression of the reliability and orderliness of the *auditees’ activities, but at worst it does little more than offer a rather dubious legitimacy to the subject matter of an audit. Further reading: Mills and Bettner (1992)

Auditor's dictionary. 2014.

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