“…Many researchers emphasize the usefulness of external audits/official controls in the processes of organizational evaluation and improvement (Beckmerhagen, Berg, Karapetrovic, & Willborn, 2004;Ali c & Rusjan, 2011;Lueckl, Weyermair, Matt, Manner, & Fuchs, 2019;Martelli et al, 2019). Some authors point out numerous problems with the effectiveness and credibility of external audits/official controls (Manning, 2018). In the case of audits, it is noted, for example, that there is a phenomenon known as "ceremonial conformity" (or "ceremonial certification").…”