The theory addresses the perpetrator ’ s role in committing the fraudulent act. The auditor is not required to think like a perpetrator of fraud, a useless act, but to be as creative and intuitive in their response to fraud, as the perpetrator is in their pursuit of carrying out a fraudulent act. The difference between right and wrong is simple; however, people complicate the difference, by what they choose to desire. Hopefully, this book will help the profession understand the important consequences of wrongdoing with regards to fraud, thereby, making the auditor better equipped to detect fraud, and, lastly, to confer an understanding of the detrimental consequences of fraud, not only to the individual making the choice to commit fraud, but to society as a whole.