ABSTRACT
In the 1949 movie The Fountainhead, based on the book of the same name by Ayn Rand, Ellsworth Toohey manipulates the characters Howard Roark, Dominique Francon, and Gail Wynard in the story of an architect who refuses to yield any of his design concepts to please the mediocre tastes of the masses. Fraudsters generally want to or need to have full control over certain business functions and, in modern times than those depicted in The Fountainhead, software application access to successfully execute their schemes. A fraudster's fiefdom must be complete with obstructions so as to keep prying eyes away. The owner of a business was lamenting to me his sorrow with regard to the fact that his once-prosperous company was at the time only making half the sales it once was. Fraud can be perpetrated by forcibly fudging formulas and simply entering fictitious figures.
