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Toward a More Perfect Objectivity

Articles James Lager, Tammy Waymire, PhD, CPA Apr 01, 2022

Even the most conscientious internal auditor is subject to a pervasive range of unconscious biases that affect professional judgment. 

Rather than treating objectivity as a best intention or ignoring the objectivity problem as unsolvable, internal auditors can best honor their professional obligations by using behavioral science insights to reach for objectivity.

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James Lager

Adjunct Professor, Robert H. Smith School of Business at the University of Maryland in College Park

Tammy Waymire, PhD, CPA

Professor of Accounting, Middle Tennessee State University in Murfreesboro

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