The adaptation of design thinking in auditing

Authors

  • Linda MEIJER-WASSENAAR The Netherlands Court of Audit, The Netherlands
  • Diny VAN EST The Netherlands Court of Audit, The Netherlands

DOI:

https://doi.org/10.33114/adim.2019.03.362

Keywords:

adaptation, Supreme Audit Institutions, design thinking, design research, co-creation

Abstract

How can a supreme audit institution (SAI) use design thinking in auditing? SAIs audit the way taxpayers’ money is collected and spent. Adding design thinking to their activities is not to be taken lightly. SAIs independently check whether public organizations have done the right things in the right way, but the organizations might not be willing to act upon a SAI’s recommendations. Can you imagine the role of design in audits? In this paper we share our experiences of some design approaches in the work of one SAI: the Netherlands Court of Audit (NCA). Design thinking needs to be adapted (Dorst, 2015a) before it can be used by SAIs such as the NCA in order to reflect their independent, autonomous status. To dive deeper into design thinking, Buchanan’s design framework (2015) and different ways of reasoning (Dorst, 2015b) are used to explore how design thinking can be adapted for audits.

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Published

2019-11-04

How to Cite

MEIJER-WASSENAAR , L. ., & VAN EST , D. . (2019). The adaptation of design thinking in auditing. Conference Proceedings of the Academy for Design Innovation Management , 2(1), 1055–1067. https://doi.org/10.33114/adim.2019.03.362