The Role of Behavior in Audits

Cass: I didn't audit the allowance. The controller surely doesn't audit it. And he conferences in the controller and he's not very happy with me. If someone is acting in a way that is out of character or their hostile as an auditor or a certified fraud examiner, that is a potential behavioral warning sign. So I thought, you know what, I'm going to go and pull Arthur Anderson's work papers. They're pouring through these work papers. And we don't see where they're under by several hundred million dollars.