Detail To Catch A Thief   Oleh:  Buckhoff, Thomas A. ; Hansen, James D. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 189 no. 3 (2000), page 43-48. Topik: BUSINESS; catch; thief Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Employee fraud is big business - and getting bigger. As corporate automation grows, fraud opportunities rise apace while the detection and prevention of fraud become more problematic. As a result, businesses must pay more attention to white - collar crime, and many are tapping the unique financial skills of the accounting profession to battle it. But CPA s are discovering that their facility with finances is not enough. They also need to sharpen their sleuthing skills - namely, interrogation - to get beyond the numbers. Because it’s not a subject typically taught in either Accounting 101 or graduate school, CPA s need to know the interrogation basics for an engagement designed to uncover fraud. Understanding the psychology of the thief is the key to effective interrogation. Except for the handful that get caught in a web of greed and clearly are nervous about being exposed, most thieves actually seem to believe they won’t get caught. As a result, as long as an interrogator exhibits a reasonably friendly front, suspects tend to cooperate. It is through that initial cooperation that a good interrogator can slowly peel back a suspect’s layers of lies and obfuscation or make a reluctant tipster comfortable with revealing information. Equally critical are the interrogator’s listening skills. Good interrogators take notice of more than the interviewees’ verbal responses : They track body language, noting such clues as eye contact, posture and movement of the head, hands and feet. Those clues often reveal more than the words themselves - especially when there are discrepancies between verbal and non verbal messages. Fine, you may be thinking : How does an accountant develop the skills of the successful interrogator ? Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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