Detail A Fish Story - or Not ?   Oleh:  Wells, Joseph T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 5 (Nov. 2001), page 114-117. Topik: stories; fish story Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Behaviorists tell us that lying is innate to the human species and comes about for two genetically programmed reasons : to receive rewards and / or to avoid punishment. Whether we lie depends on our calculation of the reward / punishment equation. This is called "situational honesty". Because most of us are conditioned to believe lying is wrong, it creates stress. (That’s not true with very young children and pathological liars). The degree of emotional discomfort is determined by two factors: the adverse consequences of the lie and our perception of being caught. Experienced interviewers know that stress causes most people to react differently when they lie. How to recognize the signs of stress and detect lying are skills auditors need to acquire. Some lies create little internal conflict and negligible stress. For example, when we tell "white lies” ("Boss, I really love that psychedelic necktie"), the lie creates no internal conflict. But when the CEO of a major company, who sees his or her future riding on the outcome of an audit, is forced to lie about a financial statement fraud, he or she is likely to feel a great deal of stress. An experienced interviewer begins by asking easy, nonthreatening questions (“Where did you go to college ?”) while discreetly observing the person’s behaviour. Then, when the questions get tough (“Is there any reason someone would say you have been cooking the books ?”), the interviewer will look for telltale behavioral changes. This process is known as "calibration” and is a vital part of detecting deception. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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