A Hospital Accountant Performs a Trial Balance and Notes a Discrepancy

question 19

Multiple Choice

A hospital accountant performs a trial balance and notes a discrepancy of over $600,000 due to payments to FlyByNight Suppliers. The accountant tries to talk with the purchasing clerk who approved the payments, but she has been absent from work for eight days. The accountant should ____.

• A) call the FBI
• B) call the local district attorney
• C) recommend a forensic audit
• D) immediately inform the governing board

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Definitions:

Dispositional Attribution

The explanation of an individual's behavior as being caused by internal characteristics that reside within the individual, as opposed to situational factors.

Social Desirability

The tendency of respondents to answer questions in a manner that will be viewed favorably by others, often leading to bias in surveys or experiments.

Jones And Davis

A theory proposing that people infer the intentions and dispositions of others based on observed behaviors and the consequences of those behaviors.

Kelley's Attribution Theory

A theory suggesting that individuals make sense of their social world by attributing causes to their own and others' behavior, focusing on consistency, distinctiveness, and consensus.