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One of the most difficult problems that the world is facing today are a result of cheating. While cheating may appear to be trivial in some instances, it may have irreversible and disastrous effects in other situations. The main reasons why people cheat is the potential financial and non-financial gain from cheating versus the cost of being caught. If there are high chances of being caught, most individuals refrain from cheating. On the contrary, if the chances are low, potential cheats are mostly willing to try their luck. If there is high likelihood of having a financial or non-financial gain through cheating, most individuals are always willing to cheat.
In my experience, I have observed that most people commit traffic offenses at night or on a highway that has minimum traffic patrol officers. The main motivation for these individuals is that there are low chances of them being caught. However, during the day or on highways that have a lot of traffic patrol, most avoid traffic offenses since they can be easily caught.
Despite increased motivation to cheat due to the minimal chances of being detected, an accountant should act professionally and safeguard the interest of all stakeholders. Particularly, if an individual is acting as an auditor, he/ she acts as a watchdog for the shareholders. Therefore, when he/ she identifies some irregularities that have being performed by the company’s management, which may never be discovered, he/ she must disclose them. For example, an auditor may discover that the company’s management has undervalued the company’s property and disposed it to one of their friend. It is impossible for ordinary shareholders to know the real value of such a property. Nonetheless, the auditor should disclose this irregularity even if the management promises to give him a sizeable bribe if he approves the financial documents.