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Considering Bias in Government Audit Reports

Factors That Influence the Judgments of Internal Government Auditors

Texas Tech University, Lubbock, laura.palmer{at}ttu.edu

Government auditors collect data and assess, via written reports, the operations of a government; however, little is known about what can affect and govern their representations of those operations. This analysis examines research studies about author bias and government audit manuals in order to understand how government auditors' neutrality is threatened. While bias may be an overt function of preferential or prejudicial thoughts, most sources of bias that influence auditors derive from less explicit sources including prior expectations, media coverage, nondiagnostic information, and other significantly less direct channels. To determine how government guidelines address this issue for their auditors, the principle audit manuals for Canada and the United States were reviewed for their references to bias, impartiality, and objectivity. Neither manual provides a significant amount of guidance to assist auditors in addressing the problems of bias in data collection, interpretation, and representation. If bias is to be reduced in audit reports, more must be done.

Key Words: bias • reports • impartiality • government • audit

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