How does chat work?
  • Professor:I wonder why no students have used the chat feature?
  • Students:We do not really know how it works.
  • Professor:Well could they make up a joke related to auditing somehow?
  • Students:We fail to see any humor in this! Why would we bother with a chat?
  • Professor:One reason might be to use a different type of resource in this environment since four different ones are required.
  • Students:Oh, so you are giving us an example
  • Professor:I actually wanted to see how chat works on tumblr.
  • David Letterman (some years ago):"President Bush was in New York City this afternoon. He was giving a speech imploring people to crack down on accounting fraud, lashing out and attacking accounting fraud. And I am thinking to myself, 'Hey wait a minute, isn't that how he got elected?'" —David Letterman
  • The url for this stolen joke is

In honor of St. Patrick’s day next month, I put this version of the prior posted fraud interview video.  What is different - only that the character is decorated in shamrocks.    Silly but fun.  I think the other video is the more realistic of how most of our clients are dressed, most of the time….


This is a student-made video of the fraud interview.   I laughed at the body language on the interviewee, and I don’t recommend calling the client stupid, but this use of “characters” can be helpful as a starting place to think about fraud interviews, as per SAS99.