AUDITOR BETWEEN LIE AND TRUE

THE AUDITOR – BETWEEN LIE AND TRUTH

Auditor’s professional life encompasses both lies and truths, which is prominently asserted through Slavoj Zizek’s quote: “The ultimate question is not how to get rid of lies, but which lie to choose in order to make things more clear.” Perhaps we were once able to discern the world through binary oppositions of true and wrong, but we can certainly no longer do this today. Majority of actual situations in life consist of partial lies, omitted truth etc, that enable individuals to influence our perception of reality through which presented situations may appear as either hazy or put out in the open. This article highlights the meaning of the lie itself by presenting the basic definitions of how it can be understood, various methods for identifying deception and certain modern tools how deception can be detected. Auditors will be acquainted with them to the extent that they will be able to a certain extent use them in practice. However, not all can be always applied, but knowing them can still be an advantage and a remedy to pursue the truth. The main focus of the article is on Scientific Content Analysis, which is used by the world’s biggest security and law enforcement agencies when dealing with ambiguous situations. This method is also applicable to the private sector and business for various purposes. It is important to emphasize that all methods of detecting deception must be put and viewed from a wider context of understanding human behavior and not only through the spectrum of lie and truth as they’re only two sides of the same coin.

 

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