What is a common challenge faced by government auditors?

Resistance from agency employees is indeed a common challenge faced by government auditors. This resistance can stem from various factors, including fear of repercussions, a lack of understanding of the auditing process, or concerns about potential negative findings that may arise from the audit. When employees are reluctant to cooperate or provide necessary information, it can hinder the audit process and impede the auditors' ability to evaluate the agency's performance effectively.

Moreover, fostering a collaborative relationship between auditors and agency staff is crucial for successful audits. Building trust and open lines of communication can mitigate resistance and help ensure that audits are conducted smoothly. This collaboration can lead to more accurate assessments and recommendations for improvement, ultimately benefiting the agency's operations and accountability.

In contrast, while limited access to financial resources, inability to conduct audits remotely, and excessive government reform policies can present challenges, they do not typically manifest as interpersonal resistance like the dynamic experienced between auditors and agency employees.