auditfatigue

Audit fatigue refers to the diminishing effectiveness of audit processes caused by the excessive frequency, volume, or complexity of audits, which leads to reduced engagement, compliance, and overall quality of audit outcomes. The phenomenon is observed across various sectors, including finance, healthcare, information technology, and government, where organizations are required to undergo multiple internal and external audits within short time frames.

Causes of audit fatigue include overlapping regulatory requirements, the proliferation of standards, limited auditing resources, and the pressure on staff to complete numerous audit tasks simultaneously. When auditors and auditees experience repetitive or overly detailed requests, they may develop a sense of fatigue that can result in superficial assessments, missed findings, or intentional non‑cooperation.

The impacts of audit fatigue are multifaceted. For organizations, it can increase operational costs, delay corrective actions, and weaken risk management controls. For auditors, fatigue may lead to reduced analytical depth, higher error rates, and lower professional morale. The broader effect may be a decline in stakeholder confidence in the credibility of audit reports.

Mitigation strategies focus on streamlining audit schedules, consolidating overlapping requirements, employing risk‑based audit planning, and leveraging technology such as data analytics to reduce manual workload. Training programs that raise awareness of audit fatigue and promote realistic workload expectations are also recommended.

Ongoing research examines the psychological dimensions of audit fatigue and evaluates the effectiveness of integrated audit frameworks in reducing redundant effort while preserving thorough oversight.