The Impact of the Human Factor
The role of the human factor (human self-interest) in fraud cases is not something that can be blamed singularly on technology, companies, or even society. Because fraud is inherently a human endeavor, it is important to consider the factors that might influence the actions of fraud perpetrators. A perpetrator’s culture, environment, surroundings, and personal interest are just a few of the factors that influence one’s decision to commit fraud. For instance, suppose you are working as an external auditor for a company and the company CFO asks you to falsify financial statements. Will the legal, political, or professional environment have a role in your self-interest response? Reflect on how your own self-interest affects your decision-making.
Post an evaluation of how human self-interest can impact an auditor’s ability to collect data and detect, investigate, and report fraud. As the auditor, how would you handle it if someone asked you to falsify financial statements?
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