Date Added: Jul 2010
Risk management technologies have become ever more ubiquitous in our societies, and propagators claim that they contribute to learning and effectiveness, which has been questioned in the audit literature. However, little is still known of what kind of roles these technologies perform in practice. Drawing on Actor-Network Theory, the paper looks at risk management in the context of a municipal risk audit and the internal auditor's efforts to carry out a risk monitoring related to various operations. The purpose of the audit was to learn from it and how to avoid future risks. The authors' paper analyses how the internal audit report was constructed and what kind of effects the report generated while being in circulation.