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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.
Keywords: Remote viewing, fraud investigation, auditing techniques
INTRODUCTION
Remote viewing is defined as the ability to experience and describe events beyond normal perception. It could also be called enhanced intuition, unconventional internal perception, or sixth sense. The term was coined by Laser Physicists Hal Puthoff and Russell Targ, in 1972, while working at the Stanford Research Institute1.
Starting in the mid 1970s, The United States' Department of Defense contributed over $23 million dollars to the Stanford Research Institute for the development of remote viewing techniques and applications, over a 20 year period. Some of those applications included the 1988 location of the shipwrecked Brig, Leander, in the Bahamas; the location of the kidnapped Patricia Hearst in 1 974; and the location of a nuclear Soviet Bomber during the Carter Administration."
U.S. research found that physics and psychology merge in the study of remote viewing abilities, because the human mind is linked to other connections by way of natural phenomena. There are three scientific bases cited for remote viewing, each founded on the previous. They all prove the existence of psychic signals in mind and matter relationships. The first is Albert Einstein's Theory of Relativity, which defines the relationships between mind, matter, light, space and time. Second is the study of quantum physics, which further explains these relationships at the sub-atomic level. Third, Psychic Neurologist Henry Stapp describes the physiology of mind to mind relationships, at the neurological level.3 Stapp scientifically verifies, through measurement, the existence of mind to mind telepathic transfer of psychic signals at the nerve synapse (1999). 4 Psychic Physicist, Dean Radin, further proved the existence of psychic signals by measuring their influence on random number generators.5
Joseph McMoneagle is currently recognized as a leading operational remote viewer. He has worked with the U.S. Army's...