Admission Seeking Interviews

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Southern New Hampshire University
ACC-692 Module Two
Admission Seeking Interviews

Tina-Marie Nadeau
September 2012

Admission Seeking Interviews

There are several reasons why a person would consider and actually go through with committing fraud. It could be due to a perceived pressure, for example financial problems, abuses like drugs or alcohol, pressure from superiors, or simply because the individual is a disgruntled employee who thinks the company “owes them”. Or the reason could be they want to increase their lifestyle like “keeping up with the Joneses”. Other pressures could come from superiors who coerce employees to go along with the fraud or lose their jobs. Fraudsters rationalize their misdeeds with thoughts like; they will replace the stolen asset in the near future before anyone notices, or maybe the boss is doing it so why can’t I? Higher level employees like the CEO may rationalize that stock prices will be higher if they manipulate the financial statements, after all who they are hurting? It all comes out in the wash, right? Creative accounting is all it takes and adjustments could be made in the future to remedy this year’s fraud. Individuals who do a fraudulent act typically have the opportunity to commit the fraud. It could be because of shoddy internal controls; even with good internal controls a determined person could find a way to override them. A CEO or manager may think they are high enough on the totem pole that no one would question their antics. Once a fraud has been discovered or reported the fraud examiner must do his/her homework. They must secure data and documents to determine if a fraud has actually happened. Once all the evidence has been gathered about the crime and the subjects background has been determined the fraud examiner sets up an appointment which could be a planned or spontaneous event. He/she would interview the interviewee using a variety of techniques and executing objectivity, fairness and...
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