BORN TO BE BAD?
Some experts say just about anyone
can be tempted into committing fraud
given motivation, opportunity and
rationalization. But Bruce Armstrong
warns that fraudsters are sociopathic
‘from the time they’re in diapers.’
8 SLAYING THE DRAGONS OF DECEIT
Think of the corporation as a castle defended by those
whose character is beyond reproach, namely knights,
and you have a fairly good job description of the board
of directors. Dangers abound, perhaps now more so
than ever. If beset by threats both within and without,
how do your corporate knights measure up?
12 FEELING THE HEAT, AND COPING
Forensic accountants may feel their primary purpose
in a courtroom is to simply outline how a crime was
committed, but astute and aggressive defence lawyers
are there to derail that plan. Going into the legal arena
accountants must be both forewarned and forearmed.
16 THE LONELY TRILL OF WHISTLEBLOWING
They are often seen as crusaders against corporate
wrongdoing. But when the white light of controversy
and media attention dims, whistleblowers usually
confront a career in tatters and abrupt alienation from
their former work peers. It’s a high price to pay, just ask
anyone who has done it.
28 STOLEN, BUT NOT MISSING
One of the frustrating things about the crimes hackers
commit is that they can steal a firm’s data just by
copying it, so the information remains with the
legitimate owner. Then the real trouble starts.
34 LEGALLY SPEAKING, STRENGTH IN NUMBERS
A lawyer and a forensic accountant can form the
nucleus of a potent investigative team. That is, as long
as the focus is on working as a team. Egos need to be
kept in check and communication is key.
38 THE SINISTER SILENCE OF CYBER WAR
Many point to state actors as the most significant
perpetrators of cyber attacks but the grim reality is that
industrial espionage is a large and growing front for this
type of corporate warfare.
42 SHERLOCK HOLMES WOULD BE INTRIGUED
A modern forensic accountant needs an analytical
mind, healthy skepticism, curiosity and the ability to
perform well in a legal setting. Elementary.