AUDITORIAL MORALITY

November 7, 2015

Headlined in one of the national dailies today are the graft cases filed against a few state auditors because they received some perks and bonuses from the agencies they are supposedly assigned to.  It isn’t a new thing because over the years we have had some colleagues who fell in the same situation, with some suspended and others really dismissed.  However, for every corrupted auditor, there are still many others who are really doing their job faithfully.  There were many also who had given up their lives for the job, like a few I know (some personally, and some by hearsay) who were physically attacked, shot to death or murdered just because they were firm in communicating their audit findings on corrupt agencies and government officials.

I wrote about this a few days ago, and still maintain my position, that it is indeed a precarious balance between trying to do one’s job of guarding the nation’s wealth and guarding your own life and dignity in the process.  Even if salaries in government had already been standardized but there is still a challenge to maintain a way of living for those who are raising families and sending children to good schools.  Hence, the temptation will always be there.

I am not a paragon of virtue and thus, I cannot judge those who have committed such lapses—whether they are simple mistakes of judgment or whether pre-meditated.  I can only say though that it would help if one try to live within their means and try to maintain a sound mind, not envious of others, and to mind their own business, so that when temptations come, one could convincingly and effectively say no.  It would also help greatly if one were humble enough to admit that they do not know everything, to be open and willing to explain to the management of the agencies they are auditing the relevance of their audit findings, and do the best they can to help improve the operating systems of these agencies.

In the undergrad and even in practice, we were taught about internal control systems.  For people who really have the intention to corrupt themselves, they will always find a way to circumvent such controls in order to get what they want.  And an auditor is one who stands in their way.  Hence, for such people, an auditor will either be eliminated or won over.  However, if the auditor is firm and faithful and humble, there might be a way to ensure a win-win situation, both on the side of helping management improve their systems and on the side of eliminating corruption.  And that is the biggest challenge of all.

As the former chairperson has said, it’s all part of the job.  If one will not try to at least take on this challenge, one would be well-advised to take on another job.  But every person is called to a vocation.  It is sad and humbling, but that is why we sing every Monday and Friday the anthem that ends in these lines, “Aming ligaya na pag may mang-aapi, ang mamatay ng dahil sa Iyo.”  Oppression does not only mean physical, but it could be professional, emotional, financial and mental too.  And giving up the life may not only mean physically dying.  It could also mean giving up what could be a more financially affluent way of living in order to live a life of very limited means but sleeping with a clear conscience, dignity intact, and the respect of your children and children’s children in being able to be sired under a parent or a senior of good morals and right virtues.