Beyond 'Never Outshine the Master': The Unseen Dynamics of Organizational Authority

This article delves into the subtle, often unacknowledged, dynamics of power within organizations, particularly how subordinates' deference actively constructs, rather than merely respects, a superior's authority. For internal audit and assurance professionals, understanding this 'shared fiction' is crucial for accurately assessing organizational culture, identifying potential risks stemming from suppressed dissent, and evaluating the true effectiveness of governance structures. Recognizing when authority is a coordination mechanism versus a barrier to honest communication can significantly impact audit scope and findings.