Management and Organizational Studies 1023A/B Chapter Notes - Chapter 6: Fiduciary, Modus Operandi, Forensic Accounting

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MOS 1023A/B Full Course Notes
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MOS 1023A/B Full Course Notes
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Analyzing available data this time focus on the possibility of fraud. Creating a hypothesis hypothesis is invariably a worst-case scenario a hypothesis can be created for any specific allegation. 4. involves developing a what-if scenario and gathering evidence to either prove or disprove the proposition. Cressey"s hypothesis fraud triangle- perceived non-shareable financial need, perceived opportunity and rationalization. 6. violation of ascribed obligations problems resulting from personal failure business reversals physical isolation status-gaining employer-employee relations. Problems resulting personal failure those that a trusted person feels he caused through bad judgement pride goeth before the fall. Business reversals trust violators tend to see their problems as arising from conditions beyond their control desire to maintain the appearance of success was a common theme. Physical isolation trusted person simply has no one to whom to turn. Status gaining offenders are motivated by a desire to improve their status. Conjuncture of events took all three elements for the trust violation to occur.

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