A CRITIQUE OF A FRAUD DETECTION MODEL: A MUST FOR AUDITORS BY MARIA KRAMBIA-KAPARDIS This article was published in March 2002. It addresses a fundamental issue in financial regulation-that of auditors ability to detect material irregularities. The paper provides a critique of existing fraud aetiology models and then describes the ROP fraud Risk-Assessment Model constructed by the author in a study of convicted serious fraud offenders in Australia. The main concern of this of the paper is with the
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not understand why his neighbor cannot see that there is no rationalization in the wall they have lodged between themselves. Frost supports this idea when he states‚ “He is all pine and I am apple orchard. / My apple trees will never get across / and eat the cones under his pines‚ I tell him” (lines 24-26). The trees in this epitaph imitate the speaker’s misunderstanding as to why his neighbor cannot see that there is no rationalization in the wall they have lodged between themselves. Desperation
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Student: Andre Robinson Grand Canyon University: PHI-305 16 FEB 2014 This paper renders a point of view on the ethical dilemma presented in the case study of the Disappearing Degree from the ethical stand point of view the writer. This paper also weighs in on the philosophical viewpoints of Hobbes‚ Hume’s and Kent’s theories that are consistent with their views on ethics and human nature. The View of the Writer In this Ethical
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Playing Offense in a High-risk Environment Audit | Tax | Advisory | Risk | Performance The Unique Alternative to the Big Four ® Playing Offense in a High-risk Environment “Today’s fraudster is clever and operates in an environment ripe for criminal activity. Economic unrest is making it easier for employees to find ways to set fraud in motion – and a new breed of offenders is finding cunning ways to do so. After more than 60 years‚ the classic fraud triangle of three elements or events
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and the firms and individuals to suffer. This contributed to the increased need for investigating the on the red flags of fraud. The purpose of this paper is to research on the elements of the fraud triangle which is opportunity‚ pressure and rationalization and identify the fraud symptoms and possible fraud perpetrators. The symptoms of
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movement in the United States has been “trimmed of any lingering anticapitalist sentiment” (Paxon 2005‚ 15)‚ it contains socially moral concepts and ideologies that are meant to reject “alimentary monoculture” and fight against what many refer to as McDonaldization (Paxon 14). The movement in the United States has elements of Schwarz’s Fat Society ( Paxon 13)‚ which emphasizes a (somewhat) new code of ethics that does not look at the nutritional value of the food or its impact on the physical body but instead
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Despite many criticisms‚ and a wealth of newer theories on the topic of managing people‚ Taylorism (i.e. Scientific Management) is alive and well in 21st century management practice. Taylorism‚ in todays society is ever present‚ from car companies to McDonalds it is constantly used. This form of Scientific management originated at the height of the industrial revolution‚ in the early 1900’s‚ by a man by the name of Frederick W. Taylor. Over the one hundred years‚ this type of management has
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Sociology is the study of people within a society. Three important Modernist Thinkers; Karl Marx‚ Emile Durkheim‚ and Max Weber are the three important figures in sociology. During the time of the modernist thinkers‚ they played a role in sociology thinking. This paper will explore the importance on why these three figures are considered modernist thinkers. What there main focus was and how they are considered a modernist thinker. Karl Marx was born in 1818. He was a German philosopher who believed
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George Orwell’s book “1984” is a novel about a dystopian society that is constantly monitored. The society is systematically based on creating an efficient world where people are compelled to not rebel. Orwell creates a book that incorporates ideas from Marx‚ Foucault‚ and Weber. The Party is seen to overuse its authority by restraining people from exploring their individuality. It showcases how a society will end up being based on the desire of power. The Party is driven by power and control. The
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The Perils of Groupthink and How to Avoid It. Groupthink is defined as a "mode of thinking that people engage in when they are deeply involved in a cohesive in-group‚ when the members ’ strivings for unanimity override their motivation to realistically alternative courses of action" (Janis 9). The Bay of Pigs invasion‚ the escalation of the Vietnam War‚ and the 1986 explosion of the space shuttle Challenger have all been attributed to groupthink. Unfortunately‚ groupthink is usually attributed
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