If you understand and appreciate the difference, it’s still imperative you read this. Not because I am going to identify the correct difference between both of these (I continue to learn!), instead it is to allow us all an opportunity to introspect and assess why it could mean different things to different people or different things at different times!
And simply by virtue of writing this out I intend to see if it’s me who’s overthinking or who needs to unlearn and relearn.
But some would say how could these two even be pitched against each other? After all, Diplomacy is an art, a skill while Hypocrisy is a regressive character act, a trait that’s in there without letting its master know. Indeed, it is this ability of hypocrisy to possess its host to such an extent that all else, all differences blur out. And that’s precisely the reason there’s a need to put these two together to understand how they don’t add up together!
It is the classic use of hypocrisy labelled or sold and appreciated as diplomacy in the corporate world and the world!
You might be wondering if that’s a classic use, it’s a norm. But its adoption as an acceptable behavior means erosion of principles. And there’s something in it for auditors to ponder; can they do without principles even if their clients do not mind these?
Let’s first see how hypocrisy is the erosion of principles and how diplomacy can’t be confused with it before we move on why it is important for auditors to be concerned about and how could they ensure it remains important!
- A principle requires us to remain steadfast to it if we believe in it.
- A principle cannot have a different connotation even in the slightest change in circumstances; it can’t be a victim of circumstance!
- A principle cannot mean different things to different people; its core interpretation remains constant and there’s no such thing as stretched interpretation as stretching it to suit one’s own circumstances would be reading into the principle!
- The application of principles already allows flexibility to use the best possible judgment. The application of this judgment remains within the broader confines of the principle.
- Principles are matters of integrity, professionalism, equity, ethics, values and thus identity. These are what a person is consistently known for and about!
Let’s now see how hypocrisy tames the principles!
- Bending or stretching the principles by interpreting it differently when our own benefits are at stake.
- Hypocrisy means to expect everyone to be compliant with policies and procedures, except yourself.
- Hypocrisy allows one’s judgment to be clouded by considerations other than the matter and principles while expecting others to restrict themselves to principles.
- Hypocrisy is being an altogether different person privately than professionally.
- Hypocrisy is when principles could be suspended / sacrificed at the altar of expediency.
- Hypocrisy allows special personal benefits and considerations outside formalized frameworks and allowances even when these are not needed.
- Hypocrisy allows personal relationships with professional foes for better profiling or goodness attached to it rather than any actual compulsion.
- Hypocrisy means words matter, actions do not!
- Hypocrisy is when principles are only rhetorical, often repeated and publicly preached but not practiced when actual instances of violations are brushed aside or given to committees for delaying actions.
Plainly therefore, hypocrisy means negation of principles.
As for diplomacy it is
- About using words appropriate to the situation and relationship.
- About exercising care and skill in dealing with others.
- About sticking to facts only in words that do not implicate or favor others.
- About avoiding opinions, biases and prejudices.
- About focusing on getting the work done, objectives accomplished.
- About keeping an adequate working relationship.
It’s not
- About bending the truth when it needs to be told
- About allowing undue concessions and favors
- About allowing different interpretation of a principle according to the circumstances or persons involved.
- About not calling out an outright lie
- About shying away from calling a violation from principle, policy, requirement as such or accepting interpretations intended to dampen these
- About adopting versions of people who are in position of authority and influence
- About being influenced
- About using principles rhetorically
- About being ready to accept personal relationships and favors when these are not necessary
These differences are definitely not subtle but obvious!
What do auditors need to be concerned about?
Professional auditors need to abide by their codes of conduct. They are bound by the requirements of these codes. Integrity, Ethics, Independence, Objectivity, Due Professional Care, etc. are the most significant and common features of such codes. These features imply an uncompromising approach towards principles. In fact, these establish the professional identity of an auditor, a person of principles, not of circumstances!
The codes additionally require safeguards to independence and objectivity requiring avoidance and mitigation of any threats including even those whereby independence and objectivity could only appear to be compromised. So, could auditors be hypocrites? Yes, at the cost of their professional identity!
Could auditors be diplomatic? They should be! When the situation demands. But diplomacy has its limits, something the auditors need to tell their clients loud and clear!
If they are expected to give into the demands of the situation and “adjust” their interpretation of principles for the sake of continuing to have an adequate working relationship with the client, it should be remembered that it is as much a desire of the client to have a working relationship as do the auditors. In fact, by virtue of their reporting channels and functional independence, it is in the interest of the client to make efforts to keep a good working relationship with the auditors.
It shouldn’t be expected of us to let go of our professionalism, our devotion to ethics and integrity even if because of our perseverance we continue to use organizational codes of conduct that in turn continues to haunt the clients.
In fact, the clients should for once try to think of their codes, values and principles as more than rhetoric and walk the talk on these to have a positive return on their control environment investment!
And auditors? When toxicity abounds, you may as well show how venomous you could be!