James P. Wesberry, a past president of the Institute of
Internal Auditors, recently suggested that changes in
American culture have undermined the concept of accountability and have "eliminated shame for the act of dishonesty.
We have substituted explanations which transfer the blame
to others-or to no one." The result, according to Wesberry,
is that the present generation of auditors "will have to audit the unashamed-those who have no fear of doing wrong,
who have no regret for taking more than they deserve, who
feel regret only if they have the 'bad luck' to be found out"
--- Wesberry, James P., 1989. "The Pursuit of Professionalism." Internal Auditor (April), pp. 25-26. Quoted
in The Activist Auditor: A New Player in State and Local Politics, Public Administration Review * September/October 1991,
Vol. 51, No. 5