David J. O'Regan (2025), "Audit beyond boundaries." Internal Auditor. April: 58-62.
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David J. O'Regan (2025), "Internal auditing is at a crossroads, both practical and conceptual." Accountancy Ireland. Vol. 57, Issue 1 (February/March): 50-53.
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David J. O'Regan (2025), "Kautilya’s Arthaśāstra and modern accounting and auditing." The Chartered Accountant. Vol. 73, No. 7 (January): 893-896.
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David J. O'Regan (2024), "Internal auditing in India: the Arthaśāstra , ancient wisdom, and modern creative auditing." Internal Audit Today. Vol. 24 (October): 36-37.
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David J. O'Regan (2024), "India's unique internal audit culture: History, philosophy, and innovation." International Journal of Auditing and Accounting Studies (IJAAS). Vol. 6, No. 3 (October): 425-440.
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David J. O'Regan (2024). "The changing world of assurance." AB Magazine. August, online only.
AB Magazine is the official magazine of the Institute of Chartered Certified Accountants (ACCA).
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Rainer Lenz and David J. O'Regan (2024). "The new internal audit standards - insights and introspection." Internal Audit Today, Vol. 23, June: 26-38.
This is a slightly abridged version of the EDPACS article "The Global Internal Audit Standards: old wine in new bottles?" published earlier in 2024.
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Rainer Lenz and David J. O'Regan (2024). "The Global Internal Audit Standards: old wine in new bottles?" The EDP Audit, Control, and Security Newsletter (EDPACS), Vol. 69, Issue 3: 1-28.
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David J. O'Regan (2023). "The knowledge audit." Internal Auditor, December: 52-57.
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Internal Auditor is the official magazine of the Institute of Internal Auditors.
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David J. O'Regan (2017). “We Can’t Codify Everything.” Internal Auditor, April: 68.
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Internal Auditor is the official magazine of the Institute of Internal Auditors.
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David J. O'Regan (2012). “Institutional memory.” Internal Auditor, February: 19-21.
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Internal Auditor is the official magazine of the Institute of Internal Auditors.
With this article I won the Institute of Internal Auditors' “Ted Keys Award 2013” for the best article in Internal Auditor magazine in 2012.
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David J. O'Regan (2004). “Author reflections on the Auditor's Dictionary.” Managerial Auditing Journal, Volume 19, Issue 8: 1014-1024.
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David J. O'Regan (2002). “The CPA’s transition to the world of internal auditing.” The CPA Journal, August, 11-13.
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David J. O'Regan (2001). “Genesis of a profession: Towards professional status for internal auditing.” Managerial Auditing Journal, Volume 16, Issue 4: 215-226.
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This paper was based on the thesis for my Master of Science degree.
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David J. O'Regan (2000). “A critical accountant’s lament.” Critical Perspectives on Accounting, Vol. 11, Issue 3: 335-336.
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This poem was reprinted in:
Wan Ying Hill, Ken McPhail, and Tony Tinker (eds.), Poetic Accounts: An Anthology of Accounting and Business Poetry, 2005. London: Certified Accountants Education Trust, 89.
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