We can work on The motives of why C-Suite executives would commit fraud

Discuss the motives of why C-Suite executives would commit fraud and how understanding the motive for fraud can assist an auditor in the analysis of financial statements. Determine if government regulations such as SOX and PCAOB are effective in reducing unethical behavior of corporate executives, and if additional organizational controls could be applied to expose and reduce fraud committed by C-Suite executives.


The pressure on the individual
It entails to the pressure emanating from a financial situation like debts, as well as the shortfall regarding the revenues. Most of the executive see such problems as difficult to get solved via the proper methods, thus resorting to engaging in fraudulent activities to fulfill their financial challenges (Wells, & Hymes, 2013).

The opportunity to commit fraud
It refers to the situation where an executive sees a clear course of action through which they can fleece the company, by the use of their position, without their wrong action getting noticed (Wells, & Hymes, 2013).

Ability to rationalize crime
This stage of fraud triangle calls for the executive officer to make use of their cognitive skills so that they justify their crime activities within the organization. Their explanations tend to be so convincing to the rest of the organization’s members, that their action gets seen as just (Wells, & Hymes, 2013).

The accountants are likely to take part in preparing questionable accounting estimates through altering of financial statements, for instance by adding non-existence risks so that they use the extra finances to fulfill their financial needs. More, the accounting officer can decide to quote the cost of a given risk way too high so that they get the extra cash for their usage.

I believe that the SOX, together with the PCAOB have been very effective in controlling any fraudulent actions by the executive officers in their respective corporate. For instance, the SOX came up with law review, regarding the selection of an independent auditor through the lifting of this requirement from the authority from getting held by the firm’s chief executives, and instead under the control of the company’s auditing board. More so, the chosen auditors are supposed to report their finding to the firm’s board, and not to chief executives. Additionally, the SOX has in it is a requirement for the company buys and installs the effective internal control software, while at the same time, conducting am an elaboration, on how it is supped to work. More so, organizations are required to do a regular review on how they are performing, failure to which they are to pay hefty fines for taking part in fraudulent actions (Rezaee, 2014).

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up with a hypothesis, alongside innovators today including Frowe (2011). Their hypothesis is contrived as an aide, regardless of whether we ought to do battle alongside conditions which should be thought of, how would it be a good idea for us we respond and not do during a conflict in the event that it is unavoidable, lastly what further move ought to be made later. To assess this hypothesis, one should take a gander at the suspicions made towards it, for instance, entertainers which scholars forget about and the delay between conventional scholars and pioneers. In particular, there can be no conclusive hypothesis of the simply war, in light of the fact that everyone has an alternate understanding of this hypothesis, given its normativity. In any case, the hypothesis gives a harsh showcase of how we ought to continue in the midst of pressure and struggle, vitally the point of a simply war: ‘harmony and security of the republic’ (Begby et al, 2006b, Page 310). Generally speaking, this hypothesis is reasonable to utilize yet can’t at any point be viewed as a characteristic aide since it’s normatively hypothesized. To respond to the inquiry, the exposition is involved 3 segments. Jus promotion bellum The beginning segment covers jus promotion bellum, the circumstances discussing whether an activity is reasonably OK to cause a conflict (Frowe (2011), Page 50). Vittola, first and foremost, talks about one of the noble motivations of war, in particular, is when mischief is caused however he causes notice the damage doesn’t prompt conflict, it relies upon the degree or proportionality, one more condition to jus promotion bellum (Begby et al (2006b), Page 314). Frowe, in any case, contends the possibility of “noble motivation” in view of “Sway” which alludes to the assurance of political and regional freedoms, alongside common liberties. In contemporary view, this view is more convoluted to reply, given the ascent of globalization. Additionally, it is challenging to gauge proportionality, especially in war, on the grounds that not just that there is an epistemic issue in working out, yet again the present world has created (Frowe (2011), Page 54-6). Besides, Vittola contends war is fundamental, not just for protective purposes, ‘since it is legitimate to oppose force with force,’ yet additionally to battle against the crooked, a hostile conflict, countries which are not rebuffed for acting treacherously towards its own kin or have shamefully taken land from the home country (Begby et al (2006b), Page 310&313); to “show its foes a thing or two,” yet basically to accomplish the point of war. This approves Aristotle’s contention: ‘there should be battle for harmony (Aristotle (1996), Page 187). Notwithstanding, Frowe contends “self-preservation” has a majority of portrayals, found in Part 1, demonstrating the way that self-protection can’t necessarily legitimize one’s activities. Much more tricky, is the situation of self-protection in war, where two clashing perspectives are laid out: The Collectivists, a totally different hypothesis and the Individualists, the continuation of the homegrown hypothesis of self-preservation (Frowe (2011), Page 9& 29-34). All the more significantly, Frowe invalidates Vittola’s view on retaliation on the grounds that right off the bat it enables the punisher’s position, yet in addition the present world forestalls this activity between nations through lawful bodies like the UN, since we have modernized into a somewhat quiet society (Frowe (2011), Page 80-1). Above all, Frowe further discredits Vittola through his case that ‘right goal can’t be blamed so as to take up arms in light of expected wrong,’ proposing we can’t simply hurt another on the grounds that they have accomplished something out of line. Different variables should be thought of, for instance, Proportionality. Thirdly, Vittola contends that war ought to be stayed away from (Begby et al (2006b), Page 332) and that we ought to continue conditions strategically. This is upheld by the “final hotel” position in Frowe, where war ought not be allowed except if all actions to look for discretion comes up short (Frowe (2011), Page 62). This implies war ought not be announced until one party must choose the option to pronounce battle, to safeguard its domain and privileges, the point of war. In any case, we can likewise contend that the conflict can never be the final hotel, considering there is generally a method for attempting to keep away from it, similar to authorizations or submission, showing Vittola’s hypothesis is imperfect. Fourthly, Vittola inquiries upon whose authority can request a formal statement of war, where he suggests any region can do battle, however more significantly, “the ruler” where he has “the normal request” as per Augustine, and all authority is given to him. This is additionally upheld by Aristotle’s Legislative issues ((1996), Page 28): ‘a ruler is the regular predominant of his subjects.’ Notwithstanding, he really does later underscore to place all confidence in the sovereign is off-base and has results; a careful assessment of the reason for war is expected alongside>

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