Freedom of Religion and Eternal Accountability: Internal Auditing and its Implications within the Seventh-day Adventist Church

Abstract

<p>Based on archival resources, this study examines how accountability and internal auditing practices emerged and evolved within the distinctive setting of the Seventh-Day Adventist Church. Traditionally, this organisation was reluctant to account to its constituents in conventional financial terms. The Church administration prioritised notions of <em>righteous accountability</em>, while the general members of the church were concerned primarily with their own <em>eternal accountability</em>. That is, and reflecting its religious character, an emphasis on accountability relationships at a higher plane permeated the organisation: the Church with carrying out the mission it believed it had been entrusted with, and individual members with their own religious salvation. However, reservations over a perceived lack of monetary stewardship subsequently came to the fore. This precipitated an increased emphasis on financial accountability, with the adoption of an internal auditing function identified as a key outcome of this change.</p>