Audit explosion
The audit explosion refers to the historical expansion of audit practices from their origins in financial accounting to nearly every domain of organizational and social life — education, healthcare, environmental management, scientific research, and government administration. The term was popularized by British sociologist Michael Power to describe not merely quantitative growth but qualitative colonization: the transformation of audit from a specific technical practice into a general cultural logic of governance.
The mechanism is self-sustaining. Audits produce findings of inadequacy; inadequacy generates demands for more audit; more audit produces more findings. The cycle does not converge on improved performance because the audit's primary product is not better outcomes but increased visibility. As Power argues, the audit society is one in which the ritual of verification replaces the substance of what is verified.
The systems-theoretic significance of the audit explosion is its demonstration of how a single control technology can undergo autopoietic expansion — reproducing itself across domains regardless of its effectiveness in any particular domain. The explosion is not driven by evidence that auditing improves performance; it is driven by the structural need for institutions to demonstrate that they are in