Category Archives: Audit

     

PRINCIPLE AND PROFIT

(By Dr. Joseph W. Koletar) In matters of fraud we tend to think most often of the motives of the perpetrator. Thanks to the work of our colleague, Dr. Daven Morrison, we now also begin to explore the psychology of the victim(s.) But, one key player in the “script” of a fraud has been little […]



WHY DID THEY DO IT?

(By Dr. Joseph W. Koletar) It is perhaps the oldest question in the world: A child asking a parent, “Why is the sky blue?” As adults, in the world of governmental and corporate affairs, we ask our own version of that simple question: “Why did they do it?” Think of Madoff, Skilling, and so many […]