Remote Viewing Can Enhance The Auditing Process

Abstract

Remote viewing is a branch of parapsychology involving mental telepathy to view targeted objects.  Significant studies and applications are cited that have legitimized remote viewing as a credible and valuable technique.  This paper explores the application of remote viewing to some aspects of the auditing process.  The author’s premise is that remote viewing can be used to detect anomalies in accounting systems.  Its most relevant use may be for assessment questioning in a fraud investigation.