{"id":1420,"date":"2022-06-26T19:55:07","date_gmt":"2022-06-26T19:55:07","guid":{"rendered":"https:\/\/garyblackmer.com\/?p=1420"},"modified":"2022-07-16T15:37:10","modified_gmt":"2022-07-16T22:37:10","slug":"idealism-and-cynicism","status":"publish","type":"post","link":"https:\/\/garyblackmer.com\/?p=1420","title":{"rendered":"Idealism and Cynicism"},"content":{"rendered":"\n

I have three questions to ask you about your audit attitude.<\/p>\n\n\n\n

  1. Have you found that you can generally trust the information that people tell you in the organizations you audit?<\/li>
  2. Do you respect the accomplishments and challenges of the organizations you audit?<\/li>
  3. Do you believe that the organizations you audit can achieve a level of quality that is comparable to that of your own audit organization?<\/li><\/ol>\n\n\n\n

    If you answered \u201cyes\u201d to those three questions you are more of an idealistic auditor. If you answered \u201cno\u201d then you are more of a cynical auditor. By \u201cidealistic\u201d I don\u2019t mean a utopian with unrealistic criteria\u2014after all, we auditors must live with the constraints of evidence. It\u2019s not just an aspect of your nature; the degree of cynicism and idealism depends as much on the organizational environment you are auditing as it does upon your perspective as an auditor.<\/p>\n\n\n\n

    Let me start by saying that I feel fortunate, relative to some other audit shops, that I have worked in governments that were not rife with corruption or incompetence. Nonetheless we encounter some \u201cweak control environments,\u201d though they less frequently reach the extent of problems I hear from my counterparts elsewhere in the country. The scandals often fall in the range of $6,000 and they still generate front-page above-the-fold headlines.<\/p>\n\n\n\n

    I say \u201cfortunate\u201d for several reasons. First, this level of integrity builds high expectations from the Oregon public, who have no tolerance for any graft or corruption. A cynical community that accepts government corruption as a cost of doing business allows the government to live down to those expectations.<\/p>\n\n\n\n

    Second, auditors who continually encounter human failings will often lose a sense of hope and accomplishment in their work. If every audit uncovers fraud and nothing seems to be getting better, then you may begin wondering what you are really achieving. If an auditor begins believing that everyone is a conniving liar unless proven otherwise, then burnout will happen. It is not professionally or personally healthy to become a permanent cynic.<\/p>\n\n\n\n

    Finally, I feel fortunate because when we find an environment of honesty and competence, we can expand the scope of our auditing to focus on general management practices, which can be more intellectually satisfying. Rather than spending large amounts of our time on fraud, waste and abuse, my audit organization can help fine-tune an agency\u2019s performance to better accomplish its mission. Showing managers new information that we developed with our audit expertise is a win-win.<\/p>\n\n\n\n

    This environment makes it easier to be an idealist in my jurisdiction. Being an idealist means that I still recognize that all human organizations\u2014even audit organizations\u2014will have lapses. They may fail to adapt to changing situations, or an employee may make a mistake, or they may simply overlook something important. I can accept the weaknesses of humans without concluding that they are hopelessly incompetent or corrupt. I also recognize that many people want to be proud of their work, to realize the fulfillment of a challenge met, and to continually strive for something better. Tapping into that attitude is the best leverage for change\u2014ensuring a successful audit. But we are still vigilant for systemic problems, fraud, and waste, and will report on them in an objective way.<\/p>\n\n\n\n

    And what if you can\u2019t find people who want to do better? In other words, you may be an idealist but had to answer \u201cno\u201d to the three questions because your jurisdiction only employs lying, incompetent thieves. I can\u2019t help you much on that, although it\u2019s hard to imagine a government that doesn\u2019t have a few enlightened managers and employees.<\/p>\n\n\n\n

    There are two problems with becoming a cynical auditor beyond what is justified by your environment. First, you\u2019re not being objective, which is a violation of Standards<\/em>. Second, you may be inadvertently communicating that attitude to the auditees, making them more reluctant to cooperate.<\/p>\n\n\n\n

    Auditors must have a passion for good government to sustain positive attitudes for others and themselves. You can’t teach passion, but you can certainly impart it to others using your words, actions, and demeanor. Infectious enthusiasm among members of an organization can drive it to higher achievement of its mission. In these times, when the public has negative attitudes towards government, an outside auditor with a positive view can make a big difference. That is especially important when the changes you recommend are difficult.<\/p>\n\n\n\n

    These are some attitudes we need to be communicating:<\/p>\n\n\n\n