1. Prolegomena

1.1 Audit: always a matter of listening

Words live, change, deform and even die in the course of their cultural and/or professional existence.

In this period of unceasing economic and social metamorphosis (we live in a "VUCA" world: volatile, uncertain, complex and ambiguous), certain words are "in" and taking on new meanings: for example, the word "ethical" is becoming a qualifying adjective meaning correct, acceptable, taking ecology and biology into account... Similarly, the word "intelligence" is used to describe the "new intelligences" needed to adapt to the energy transition, which uses "intelligent" objects that are connected to "advanced techniques" practiced by individuals endowed with "augmented" skills.

The word, the term,...