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Today's Fraud Risk Models Lack...
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Barry Jay Epstein, PhD, CPA, CFF, and Sridhar Ramamoorti, PhD, CPA, CFE, CFF, MAFF
Recent behavioral science research on abnormal personality types may have a major impact on the practice of auditing. This article discusses the possible prevalence of “dark triad” personality types within the executive ranks. The risk models currently used by the profession may be insufficient for dealing with such abnormal personalities, for whom only opportunity may be necessary to commit fraud. The authors suggest factoring in executives' personality types and the resultant behavioral/integrity risks as an integral part of risk assessment.
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