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In the past, fraud was viewed as a rare event that happened to unlucky organ
In the past, fraud was viewed as a rare event that happened to unlucky organ
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2023-12-30
49
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问题
In the past, fraud was viewed as a rare event that happened to unlucky organizations. Now it is commonly accepted that fraud is taking place at virtually every organization, and in every business. Fraud can be committed through many media, including mail, wire, phone, and the Internet (computer crime and Internet fraud). The international dimension of the web, the ease with which users can hide their location, the difficulty of checking identity and legitimacy online, and the simplicity with which hackers can divert browsers to dishonest sites and steal credit card details have all contributed to the very rapid growth of Internet fraud. In some countries, tax fraud is also prosecuted under false billing or tax forgery. There have also been fraudulent "discoveries", e.g., in science, to gain prestige rather than immediate monetary gain. The only question is how big it is and how we can catch it before it gets out of hand and destroys a company or an organization.
In most instances, fraudulent acts involved a knowing cooperation among numerous employees who were respected community members, givers to charily, and caring parents - far removed from the typical image of a criminal. It is unsettling that such apparently ethical individuals engaged in clear unethical practices in the workplace. Equally unsettling is that many of these practices apparently prevailed for a significant duration of time.
One of the most intriguing findings in the white-collar crime literature is that corrupt individuals tend not to view themselves as corrupt. People convicted of white-collar crimes tend to acknowledge their wrong doing but deny criminal intent and being labeled as a criminal. They avoid the tag of being corrupt by using a number of rationalizing tactics that allow them to look at their corrupt acts in a way that makes them appear to be normal and acceptable business activities.
Denial of responsibility is a rationalizing tactic where individuals convince themselves that they are participating in corrupt acts because of circumstances - they have no real choice. The circumstances may involve a coercive system, dire financial straits, peer pressure, ’’everyone does it" reasoning, and so on. When using this rationale, individuals do not regard themselves as perpetrators of unethical acts; rather they view themselves as morally responsible individuals being forced into unethical acts.
In another type of rationalizing tactic, employees convince themselves that no one is really harmed by their actions and therefore their actions are not really corrupt. This rationalization is commonly employed in situations such as theft from an organization where the organization is assumed to be well insured or can easily recover the costs, or where the actual damage is slight. These tactics are instrumental in aiding individuals to commit corrupt acts while maintaining belief in their personal moral integrity. However, these tactics are simply a tool, one that also can be used to excuse unethical practices, resulting in disastrous consequences for society and, eventually, the organization itself. [br] What is the main idea of this passage?
选项
A、Fraudulent acts are prevailing in organizations, often for a long time.
B、Corrupt individuals don’t recognize their crimes, nor admit them.
C、Corrupt individuals are often those with strong moral integrity in life.
D、Rationalizing tactics are often employed to excuse unethical behaviors.
答案
D
解析
主旨大意。比对四个选项发现,D选项准确捕捉到了关键词rationalizing tactics(合理化策略),并准确诠释了全文的主旨——为自己违反道德的行为辩解(excuse)。
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