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\ U V V W \ : FALLACIES
Fallacies are arguments that do not conform to the rules of solid reasoning. Fallacious arguments look as if they are logical when in fact they do not provide adequate support for their conclusions.
Formal logic does not classify arguments that contain a false premise as fallacies. This is because formal logic does not examine propositions for actual truth or falsehood, since normally there is no way that logic by itself can reveal whether something is true. Formal logic and audit work, when performed properly together, results in quality audit results. In other words, formal logic helps ensure that sound reasoning is applied to the collection and analysis of audit evidence to meet the audit evidence standards of sufficiency, competency, and relevance.
Why learn about fallacies?
People can (inadvertently or intentionally) misuse information to allow themselves or to convince others to come to improper or unsupportable conclusions. Understanding how this happens can help us not only to avoid those pitfalls in our own reasoning but also to more quickly and accurately interpret the messages being received from others.
To detect misleading information provided by the client
Be aware that clients can inadvertently or intentionally use fallacious arguments to defend or protect themselves or sometimes even to confuse or distract the auditor.
To detect your own or other auditors reasoning errors
Making decisions too quickly, going with your gut, or sometimes just not being able to clearly and concisely express the process by which you came to a conclusion can all be warning signs of fallacious arguments. This doesnt always mean the conclusion is wrong, simply that the information gathered or the way it is presented may be insufficient to support the conclusion you are trying to persuade others to believe.
Whats the bottom line?
Question thoroughly the logic or reasoning involved in the approach you take to address the audit objectives, what the client says, what the documentation says, what you observe, and the conclusions you or others draw from evidence collected.
Types of Fallacies
There are two very broad categories of fallaciesformal and informal.
Formal fallacies are fallacies based on the form or structure of an argument. There are 2 main types of formal fallacies:
Affirming the Consequent
Denying the Antecedent
Informal fallacies are detected by examining the arguments substance or content. There is no standard way to categorize informal fallacies. The informal fallacy categories in this document are by no means an exhaustive list. You may also notice that some fallacies seem to fit in multiple categories. Rather than struggling to classify each type of fallacy, focus on recognizing an argument as invalid and taking corrective action.
Some commonly used categories to describe informal fallacies include:
Misdirected Appeals
Emotional Appeals
Ad Hominem Fallacies
Generalizations
Linguistic Fallacies
False Cause Fallacies
Begging the Question
Relevance Fallacies
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FORMAL FALLACIES
AFFIRMING THE CONSEQUENT
Always valid -- If A then B
A, therefore B
Not always valid -- If A then B
B, therefore A
Affirming the Consequent Example
Always valid
If money was stolen from petty cash, the receipts wont match the amount disbursed.
Money was stolen from petty cash; therefore the receipts dont match the amount disbursed.
Not always valid
If money was stolen from petty cash, the receipts wont match the amount disbursed.
The receipts dont match the amount disbursed; therefore money was stolen from petty cash.
Sanity check: Can you think of another reason the receipts might not add up? For example, someone hasnt turned in their receipts yet.
DENYING THE ANTECEDENT
Always valid -- If A then B.
It is not the case that B,
Therefore it is not the case that A.
Not always valid --If A then B.
It is not the case that A.
Therefore it is not the case that B.
Denying the Antecedent - Example
Always valid
If money is stolen from petty cash, there will be discrepancies in the petty cash receipts.
There were no discrepancies in the petty cash receipts;
therefore no money was stolen from petty cash.
Not always valid
If money is stolen from petty cash, there will be discrepancies in the petty cash receipts.
There was no money stolen from petty cash;
therefore there are no discrepancies in petty cash receipts.
Sanity Check: Are there other reasons BESIDES theft that would account for discrepancies in petty cash receipts?
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INFORMAL FALLACIES
MISDIRECTED APPEALS
Misdirected appeal are otherwise legitimate appeals that are misapplied, i.e., used to support an unrelated claim. Misdirected appeals include:
Appeal to Authority
A misdirected Appeal to Authority usually cites some person or thing (a book, for example) as a source to be trusted on a subject, when in fact that person or thing is not authoritative on that specific subject.
Audit example Auditee Sue says, Joe over at Office Depot really knows everything about computers, software, and accessories. He told us that all the agencies are buying this brand of laptop at this price and no one else has had any trouble with getting approval for the purchase. The implication is that because Joe says its ok, it MUST be an allowable purchase.
Sanity check: Joe may know a lot about computers, software, and accessories, but he is NOT a government employee, nor familiar with the auditees grant provisions. He is not in a position to answer whether or not a particular purchase is (or should be) acceptable/allowable for our auditee.
Appeal to Common Belief
Using popular opinions to support a claim that must be verified in another manner is a fallacious Appeal to Common Belief.
Audit Example: Auditee Sue said Federal money (grant funds) is free money.
Sanity Check: The opinion might be that its free money, but in fact those of us in government know that it is far from free. Grants have to carefully monitored to ensure that the results achieved justify the funds spent.
Appeal to Common Practice
A fallacious Appeal to Common Practice involves justifying an action because "everyone is doing it." In a sound argument, the action must be justified on its own merits, and what others do or think is of little or no consequence. Just because "everyone is doing it" (a claim that is often unsupported, exaggerated, or vague in the first place), doesn't make it right to do.
Audit Example: Everybody rushes to spend any leftover money at the end of the grant period. After all, if you dont spend it you probably wont get as much money next year. Besides, the grantors expect you to do it since everybody else does.
Sanity check: While its true that not using the funds can have a bearing on the amount of award the agency/program might receive next year, spending it all at the end of the period on things that may or may not directly benefit the ultimate program service recipients during the current grant period can backfire. Its a very common belief, but more and more grant agreements are building in special punitive clauses for exactly this behavior.
Appeal to Tradition
This is similar to the fallacious Appeal to Common Practice. Instead of using the justification, "Everyone is doing it," in Appeal to Tradition, the rationalization is, "We've always done it that way."
Audit Example: Weve always purchased all of our office supplies with grant funds (and used those supplies for the grant program and other programs) and no grantor has ever complained.
Sanity check: If no one complained its probably because no one knew. Grant agreements clearly indicate that all purchases are for items to be used exclusively for the grant-funded program.
Appeal to Indirect Consequences
In the fallacy of an Appeal to Indirect Consequences, also known as a slippery slope, remotely possible (usually very negative) effects are presented as the automatic consequences of a course of action or belief. The idea is that the overwhelming negativity of those possible effects will persuade the reader to reject that course of action or belief.
Audit Example: Because controls are weak over expenditures, the program could spend money on things that arent allowable under the grant. If the program spends money on things that arent allowable under the grant, they wont be reimbursed or maybe will have to pay back funds. If they have to pay back funds, that money will deplete other budget line items. If they deplete the budget, the program will not have adequate funding and will fail. If the program fails, the people who should have been served will suffer, and the agencys reputation will be destroyed. The legislature will shut down the agency and we will all be out of a job.
Sanity Check: If the control errors were only detected in a strata (say expenditures < $100) for which the total dollars are immaterial to the total grant funds, the above example would be a slippery slope fallacy. A better conclusion may be:
Because controls are weak over expenditures, the program could spend money on things that arent allowable under the grant. If the program spends money on things that arent allowable under the grant, they wont be reimbursed or maybe will have to pay back funds. End of statement.
However, if the control errors were detected in a strata for which the total dollars are material to the total grant funds and to the total agency funds, portions of the above paragraph may be warranted. The key is to use reasoned auditor judgment, which varies depending on your specific evidence and environment!
Appeal to Wishful Thinking
Wishful Thinking is, in some ways, the opposite of an Appeal to Indirect Consequences. In Wishful Thinking, an extremely positive, but improbable and remote outcome is suggested in the hopes that it will distract from the merits of the issue at hand.
Audit Example: Program Manager said: We realize that we had a few minor unallowable expenditures in March. But we discovered it and remedied the situation, which you would see if you looked at April transactions. So there is no reason to report those errors to the grantor and risk losing our grant renewal. Now that it is fixed, we are in compliance and can use the grant money to help the children. This in turn will help ensure they go on to higher education and get out of the rut of depending on the 2 main employers in town. And that is well worth overlooking a few minor errors.
Sanity Check: Obviously, the client wants to hope that you will not report the errors, but they are going overboard. If the errors are minor there is very little risk that their grant will not be renewed. They may just want to save face internally or externally by saying they got a clean audit.
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EMOTIONAL APPEALS
By itself, an Emotional Appeal is never a legitimate strategy in an argument, because it is based on emotions rather than verifiable or evaluative support. Examples of Emotional Appeals include:
Appeal to Fear
Audit Example: If the agency does not properly control access to the database, someone could get copies of YOUR personal e-mails and share them with the newspapers.
Appeal to Loyalty/Peer Pressure
Audit Example: If you dont tell the auditors what they want to hear, well all look bad and management wont approve any raises this year.
Appeal to Pity or Sob Story
Audit Example: If you tell them we didnt follow controls, Ill get in trouble and lose my job.
Appeal to Prejudice/Stereotypes
Audit Example: Please, boss - you know how those auditors are they wont quit until they find something bad. If they cant find anything real theyll make a mountain out of a molehill.
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AD HOMINEM FALLACIES
Ad Hominem fallacies occur when the person to whom an argument is directed concludes that the argument is defective by finding fault with the arguer. In other words, this is attacking the person, not the argument. It can be viewed as a way of misusing misdirected appeals as a defensive maneuver. Argumentative or hostile clients have been known to use this approach to undermine an auditors confidence in his or her work and conclusions.
Audit example: Auditee Sue says Your findings are ridiculous; its obvious youve never administered grants before.
Sanity Check: You dont have to have administered grants to know how to audit them.
Audit example: Auditee Sue says Your findings are ridiculous; its obvious this is your first grant audit.
Sanity Check: Even if it is your first grant audit, your work would have been reviewed by more senior people.
Audit example: Auditee Sue says Your findings are petty and insignificant, but we know you have to stretch to have findings so you can justify your jobs.
Sanity Check; All auditors hear this at least once in their career.
GENERALIZATIONS
Generalization fallacies usually involve inductive reasoning based on insufficient evidence or unrepresentative samples. The most common fallacies of this type are Hasty Generalizations (known also as Jumping to a Conclusion), Sweeping Generalizations, and Fallacies of Composition and Division. It is important to remember that inductive reasoning is based on the ability to generalize, so well supported generalizations are valid.
Hasty Generalizations
A Hasty Generalization occurs when there is an insufficient number of instances on which to base the generalization.
Audit Example: Because there were errors detected in the judgmental sample of 3 items out of a population of 10,000, controls over disbursements are considered weak; no further testing is needed.
Sanity Check: Okay, so this is a ridiculous example, but the point is that you need to be sure that your have a representative and sufficient (statistical!) sample to draw conclusions.
Sweeping Generalizations
Sweeping Generalizations occur when there appears to be sufficient evidence to draw a conclusion, but the conclusion drawn overstates what the evidence can support. Sweeping Generalizations tend to overlap with the Appeal to Indirect Consequences (Slippery Slope) fallacy.
Audit Example: Because there were 10 errors detected in the statistical sample of 77 items, controls over disbursements are considered weak. The controls are poorly designed and implemented. Furthermore, management oversight and employee training is inadequate, and it is possible that the grant program may be in imminent danger of failure.
Sanity Check: While the cause of the errors certainly needs to be addressed, and the auditor wants the client to take action, it is an overstatement to say that the grant program is in imminent danger because of this one problem. Remember that in real life these fallacies will rarely be this blatant; they will require thoughtful consideration to identify.
Fallacies of Composition and Division
Fallacies of Composition and Division involve confusing attributes of the parts with attributes of the whole.
Audit Example: All employees are CPAs with proven track records on keeping good financial records, so the agencys financial books must be in good shape.
Sanity Check: While each employee may know how to keep good financial records, as a team they may have not assigned roles, responsibilities, and accountability to ensure that outcome.
LINGUISTIC FALLACIES
Linguistic fallacies involve ambiguous words or phrases used in more than one sense within an argument. It also occurs when the premise and/or conclusion can be interpreted multiple ways. This fallacy can cause problems with evidence collection in interviews and documentation review, as well as in documenting audit evidence and conclusions.
Audit Example: Although the client said they reviewed reimbursement requests we found multiple errors.
Sanity Check: The client definition of review differed from the auditors definition.
Example: The foundation awarded $1,000,000 to the Rehabilitation Commission and the Education Department.
Sanity Check: Does each agency get $1,000,000 or $500,000?
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FALSE CAUSE
The False Cause fallacy involves mistaking what is not the cause of a given effect for its real cause. This is a common problem with inductive logic. It often happens when you stop auditing too soon, or when you assume the cause is the same as youve seen before.
Audit Example: 9 of the 10 disbursements sampled were not allowable expenses. Disbursements were not reviewed; there was no written indication of review by a supervisor.
Sanity Check: The real causes included: no procedures for preparing disbursements; no training on allowable expenses; supervisor has no grants background or training and does not mark disbursement requests as reviewed.
Attribute sampling looked for: evidence that disbursements were reviewed and were the disbursements on the list of allowable expenses. The auditor didnt bother to look at the procedures, etc.; thought it was quicker to do the sampling; after all we are just trying to identify the questionable expenditures.
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BEGGING THE QUESTION
Begging the Question fallacy occurs when the premise and the conclusion mean the same thing. It is also know as circular reasoning. Begging the Question often occurs when you have decided on the conclusion intuitively and are trying to explain how you inferred it.
Audit Example: Auditee Sue said: The supervisor who is also the grant administrator prepared the procedures we follow for ensuring disbursements are allowable for the grant. He is very strict about ensuring that all disbursement requests are reviewed for compliance with our procedures. The supervisor has us correct any expenditure requests that dont comply with the procedures.
Sanity Check: There is an implied conclusion in the above examplethat the steps outlined ensure disbursements are allowable. However, have the procedures been compared with the grant provisions to ensure that the procedures are correct?
RELEVANCE FALLACIES
Relevance fallacies, where the conclusion fails to follow logically from its premises, are the catch all fallacy category. Any fallacy that does not fit into another category is classified as a relevance or non-sequitur fallacy. Non-sequitur translates into It does not follow. This type of fallacy is also known as irrelevant conclusion. In some relevance fallacies the premise and conclusion do not address the same issue. In others, a particular action (e.g., a recommendation) is not an instance of the general principle of the premise.
Audit Example: The grant administrator who prepared the original grant request reviews all disbursement requests, so controls are strong; no further testing is needed in this area.
Sanity Check: Just because the grant administrator prepared the proposal doesnt mean he is up to speed on the grant agreement itself.
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