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Psychological Profile Of The Accountant Fraudster
LOP Secret Agent
Registered User
User ID: 364450
07-17-2017 06:36 AM

Posts: 26,537



Post: #1
Psychological Profile Of The Accountant Fraudster
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Psychological Profile Of The Accountant Fraudster

http://anale.steconomiceuoradea.ro/volum...n1/107.pdf

Corrupted professional accountants are vital for planning, creating and hiding
financial fraud. No financial fraud can be made without help from an expert in Accounting.
Through this paper we try to raise awareness of the necessity of having ethical
professional accountants and we promote rigorous psychological testing for candidates to
the Accounting profession. The purpose of this paper is to present a psychological profile
of a fraudster in the field of Accounting and recommended profiles for the candidates to
the profession. We presented the fraud triangle of opportunity, motivation and
rationalization so we can begin to enter the mind of the accountant fraudster. Then we
presented the profile of the character prone to financial fraud as shown in Accounting
literature. Further, we presented psychological tests backed by specialty literature that
could be useful to select candidates fit for the Accounting profession. The literature
presents us with recommended psychological profiles for the professional accountants. A
great psychological test used for hiring in the Accounting profession is the Keirsey
Temperament Sorter II, used by the government, military, universities, non profit
organizations and religious organizations in the USA. The recommended personality types
for Accounting are the supervisors and inspectors from the guardians branch for low
ranking accountants and the fieldmarshals and masterminds from the rationals branch for
high ranking accountants.
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LOP Secret Agent
Registered User
User ID: 364450
07-17-2017 06:39 AM

Posts: 26,537



Post: #2
RE: Psychological Profile Of The Accountant Fraudster


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LOP Secret Agent
Registered User
User ID: 364450
07-17-2017 06:42 AM

Posts: 26,537



Post: #3
RE: Psychological Profile Of The Accountant Fraudster
MTN's accountant in court for fraud

http://www.news24.com/SouthAfrica/News/m...d-20170425

Johannesburg – MTN's accountant who is accused of defrauding the company of more than R23 million would have to wait until next week Thursday to find out if she will be granted bail.

Branden Ruth Moshabane appeared in the Johannesburg Specialised Commercial Crimes Court on Tuesday afternoon.

Dressed in a long grey skirt and long-sleeved T-shirt, with her head covered with a black shawl, Moshabane appeared calm during her bail hearing.

The 42-year-old Moshabane was arrested on April 11. She faces 16 counts of fraud which is a schedule five offence, prosecutor Bongani Chauke told the court.

"The company entrusted her with the powers and authority...within the company’s banking systems. The accused was not authorised to make monetary transfers from the account of the company to her outside bank," Chauke said.
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LoP Guest
lop guest
User ID: 420188
07-17-2017 08:43 AM

 



Post: #4
RE: Psychological Profile Of The Accountant Fraudster
LOP Secret Agent  Wrote: (07-17-2017 06:36 AM)
Psychological Profile Of The Accountant Fraudster

http://anale.steconomiceuoradea.ro/volum...n1/107.pdf

Corrupted professional accountants are vital for planning, creating and hiding
financial fraud. No financial fraud can be made without help from an expert in Accounting.
Through this paper we try to raise awareness of the necessity of having ethical
professional accountants and we promote rigorous psychological testing for candidates to
the Accounting profession. The purpose of this paper is to present a psychological profile
of a fraudster in the field of Accounting and recommended profiles for the candidates to
the profession. We presented the fraud triangle of opportunity, motivation and
rationalization so we can begin to enter the mind of the accountant fraudster. Then we
presented the profile of the character prone to financial fraud as shown in Accounting
literature. Further, we presented psychological tests backed by specialty literature that
could be useful to select candidates fit for the Accounting profession. The literature
presents us with recommended psychological profiles for the professional accountants. A
great psychological test used for hiring in the Accounting profession is the Keirsey
Temperament Sorter II, used by the government, military, universities, non profit
organizations and religious organizations in the USA. The recommended personality types
for Accounting are the supervisors and inspectors from the guardians branch for low
ranking accountants and the fieldmarshals and masterminds from the rationals branch for
high ranking accountants.

Written into the code basically. I mean not that they check but for public records someone might hence...
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Munet
Registered User
User ID: 408636
07-17-2017 11:26 AM

Posts: 415



Post: #5
RE: Psychological Profile Of The Accountant Fraudster
Oh hell, do you even need a psychological profile of one?

Just saying that the government does it absolute best to rob you of your hard earned profits, so if you manage to sidetrack them once in a while in hot pursuit I don't necessarily consider that to be a testament to abhorrent personality disorder.
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