Sreedhar Potarazu, M.D.

Sreedhar Potarazu, M.D., is the clinical director at American Eye Care. Contact him at drsvp001@gmail.com.

Viewing fraud through the Telescope Model of Rationalization

Rationalization — how someone justifies behavior — isn’t always the focus of fraud examinations, but the authors of this article say that understanding it can help make fraud examinations more effective. Through the lens of a former health care executive convicted of defrauding his investors, the authors explain the mechanics of rationalization and provide a framework for better understanding why some people ultimately commit fraud.

Written By: Timothy Hedley, Ph.D., CFE, CPA/CFF, Sreedhar Potarazu, M.D.


 

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