The concept of closure is well-established in the
social sciences. In this phase of empirical work,
the substance of the analysis addresses those processes
arising from the controversy by which consensus
and order are re-constructed around
practice, for example in the development of new
auditing guidance for sampling, efficiency auditing,
the suppression of the cost-quality problem,
audit sign-off. As Fischer’s study shows, rather
than good technique leading to consensus in the
practical field, consensus is required before the
technique can be good, even though the mechanisms
by which controversy is resolved are often
difficult to observe in the field.