CAPÍTULO III: PROPUESTA DE UNA GUIA PARA EL ESTUDIO Y EVALUACION DEL CONTROL INTERNO PARA EL AREA DE INGRESOS ORDINARIOS EN RESPUESTA
Paso 4: Plantear la respuesta a los riesgos valorados
3.3 Desarrollo de la guía de estudio y evaluación del control interno de ingresos ordinarios en respuesta a los riesgos identificados en empresas comerciales
3.3.2. Planificación de la estrategia de auditoría
A question that arises in dealing with supervillains in an M&M series is: how “evil” is evil? That is, how explicit and unpleas- ant is the evil or villainous element of the series?
In the vast majority of comic books, “evil” is a caricature: supervillains hatch terrible plots to conquer or destroy the world, which they describe with great relish to hapless heroes, but their schemes are largely abstract. Even when the bad guy manages to do something terrible, it happens “off panel” with a minimum of spectacle, and the heroes are able to undo the damage in the end. In these types of scenarios, life is sometimes cheap—particularly the lives of villainous minions— but even then deaths tend to be more a matter of disintegration or “off panel” demises than bloody murder, if for no other reason than it makes it easier to explain away the victim’s survival or mysterious resurrection.
More modern comics have dealt more directly with the kind of human suffering that results from a supervillain scheme or a clash between powerful superhumans—the equivalent of any great natural disaster. There are descriptions of casual- ties in a shattered city, even scenes of violent death and destruction, although still largely a byproduct of the plot rather than a direct part of it. Playing up this element can make the plight of the people the heroes protect more real, but it can also become a buzz-kill if what the players are looking for is slam-bang superhero fights with little regard for things like property damage.
A step further and we find comics looking dead-on at some truly evil characters and actions: implicit (or even explicit) depictions of torture, rape, serial murder, child abuse, and worse. These sorts of things create a grim atmosphere, motivat- ing heroes toward vigilantism and “street justice” for the perpetrators. They best suit an Iron Age style of play similar to a police procedural or a film noir story.
When considering the sort of evil you want in your M&M series, think about both what you and your players are com- fortable with, and the style of play you want to create. Once you settle on an approach, try and stick with it as much as possible, and make an agreement with your players to largely ignore other “types” of evil in your game. This is much like the comics, in that heroes who regularly stop world-conquering megalomaniacs do not often wonder why it is they are not dealing with the very real evils of, say, domestic violence or torture of political prisoners. The agreement works both ways, however, and means nobody can call the heroes to account for not addressing these things, as they effectively do not “exist” for purposes of the game (since, if they did, the heroes would likely be trying to do something).
This may come off as a simplistic approach, but it fits the style of the comics. If you want to run a more nuanced game, where wrestling with the question of evil and the limits of a hero’s power is left to the players, by all means, feel free. This will tend to produce debate and conflict, however, and take time away from the superheroic action and foiling of villain- ous schemes, although it can produce satisfying stories in its own right.
greater good; once they have ultimate power, they will be able to fix everything, perhaps even undoing all the wrongs they have done! For most villains the only justi- fication they need for their power-lust is that the world would be better off with them in charge (see Justifica-
tions for more).
revenGe
The path to villainy often begins with steps toward revenge. It can be an obsession that takes over someone’s entire life, starting from the very moment a supervillain attains great- er-than-human power. For example, many villains are born in tragedy: terribly disfigured in the accident that grants them their powers, driven mad by the arcane secrets they unlock, denied their ultimate triumph at the last moment, but gaining some measure of power in exchange. These are all moments that burn the need for revenge into one’s soul. The object of a villain’s hatred is often one or more of the heroes. If a crime-fighter causes an arsonist to fall into a pit of burning chemicals, transforming him into a charred creature with superhuman power over fire, the villain may obsess on seeing the hero die in flames for it. Likewise, a scientist who blames a hero for ruining his career and reputation may seek to do the same before finally ending his foe’s life.
The same may apply to other objects of revenge, putting the heroes in the position of protecting people: politi- cians, attorneys, judges, police officers, and the like. It becomes even more complicated when the revenge fo- cuses on the criminal elements of society! What about a revenge-obsessed vigilante going around killing the city’s criminals? Some grudges are more than personal; a villain could seek revenge on an institution, a city, or even the entire world for some perceived wrong.
safety
Sometimes the motivation of an apparent “villain” is not wealth or power, revenge or madness, but simply the desire to be safe and sound. It is a dangerous world, after all, espe- cially for people (or creatures) with strange, threatening ap- pearances and abilities. Imagine the confused alien visitor who stumbles out of a farmer’s fields, only to be confronted with a shotgun and barking dogs. When the alien disarms the farmer, realizing in so doing just how fragile these “hu- mans” are, things only escalate. Similarly, consider a giant beast barely more intelligent than an animal, driven out of the ocean depths by pollution, sonar testing, or some other surface-world intervention. When it emerges in the harbor, people panic; suddenly it is an “attack”!
What is really needed in cases like this is heroes willing to find some means to communicate and learn what the “villain” wants so they can put a stop to the misunder- standing. Of course, this can be difficult when dealing with creatures from other planets or lacking a language or even real intelligence. Plus there’s almost always a gung- ho military or authority figure unwilling to take the risk of communicating with a potential threat rather than simply wiping it out. The heroes might need to convince both sides of the conflict to talk.
thriLLs
Lastly, some villains are just out to have a good time, of- ten regardless of who gets hurt or what gets broken. They want to have fun! Unfortunately, their definition of “fun” includes mayhem and general chaos for everyone else. Thrill-seekers are similar to bad guys motivated by chaos, but the key for them is all in the excitement. The chaos (if any) is merely incidental.
Even the definition of thrills varies from one costumed foe to another. For some it is danger and risk-taking, from performing hazardous stunts that may endanger others to committing crimes and daring the police and the he- roes to stop them. Others find excitement in challenge, from the warrior in need of a worthy foe to the hunter in search of more difficult prey. For some the challenge is in- tellectual, a battle of wits or proof of who is superior in a particular field of endeavor.
JustifiCations
Good villains, even in the most four-color style superhero setting, never use the terms “villain” or “evil” to describe themselves, except as irony. The best villains think they are the ones doing “the right thing,” however it is they de- fine it. It is the so-called “heroes” who are always getting in their way and causing trouble!
How supervillains justify their actions is as important, if not more so, than their motive for acting in the first place. A number of different rationalizations come into play, and they can give added depth and character to foes with the same essential motive. For example, one villain might be seeking power because she believes it is her “divine birth- right” and she has a destiny to rule over mortals as their benevolent goddess, while another feels greater power can finally rid the world of super-powered beings alto- gether, preventing anyone else from losing their family in the crossfire of a superhuman conflict like he did; both power-hungry, but for very different reasons.
entitLeMent
Entitled villains feel they deserve whatever motivates them, whether it is power, vengeance, or even universal annihilation! Whatever it is, it is their due, and they will have it! Anyone attempting to stand between entitled antagonists and their goals is the real villain in their eyes. Some may even try to reason with the heroes and show them the truth of this, but others know they cannot ex- plain or make them understand; they can only get them out of their way. They’re entitled to it, after all.
While a villain’s sense of entitlement is most often sheer arrogance, in some cases a foe may truly be entitled to whatever it is he is after! The spoiled and undisciplined heir to an ancient power may have a right to it, just as one can argue everyone has a right to safety from harm and persecution. That does not mean, however, it is a good idea to let the villain have it! This may put the heroes in the position of denying someone their rightful due for the greater good.
Chapter 2: adversaries
Chapter 2: adversaries
noBiLity
Noble villains certainly do not consider themselves “vil- lains” at all; indeed, they do what they consider right and just, with such dedication they will not be swayed, even if the rest of the world decides they are wrong and labels them “evil” because of it.
Although they are almost admirable, villains justifying their actions as “nobility” are really driven by ego: the idea that they and only they can possibly do what needs to be done for the good of the
world (or at least the good of those the villain thinks to benefit). Some have mar- tyr complexes, considering themselves persecuted and willing to sacrifice for “the
greater good” (although it is not always self-sacrifice). Oth- ers have a true messiah complex and believe they have been “chosen” (by destiny or divine providence) to change the world.
There are even those noble foes who seem almost heroic: they claim they do not want to oppose the law and the he- roes upholding it, but circumstances give them no choice. They will fight for what they believe, regardless of the cost. Of course, it is the heroes’ job to prove there is always a choice, and the very assumption that they “must do what must be done” is often the antagonist’s ego speaking, a blind spot they cannot easily overcome.
pride
They say “pride goeth before a fall,” and this is certainly true in the world of supervillainy. Whatever their other justifications, a great many adversaries are driven by the simple motivation of pride. They have something to prove to the whole world because they were rejected or abused. They want revenge to soothe a wounded ego, or they have to prove they are the better of some rival, usu- ally a hero who gets all of the accolades and attention of an adoring public.
Proud villains come with sizeable egos to match and a tendency to pontificate and show off. They are some of the easiest to get talking about their successes and their brilliant plans, and to anger with taunts and disdain. About the worst thing you can do to a proud villain is ignore him, perhaps even worse than denigrating his ac- complishments.
reBeLLion
In every society there are those who cannot, or will not, follow the rules. “I will not do as I am told,” they say. Like Lucifer’s fall from grace, they feel it is better to rule as a free outsider than it is to conform. They reject society’s laws and become a law unto themselves, resisting any at- tempt to stop or restrain them.
Some rebels are looking to reform the system in some way. They defy what they see as unfair or unjust laws, hop-
ing to demonstrate to oth- ers and inspire them to do the same. They don’t reject the concept of following rules altogether, but often go too far to make their point. Examples include the mad scientist “oppressed” by regulations on research and experimentation in dangerous areas, or the fanatic opposed to a particular law of the land, seeking to ad- vance a political cause.
Other rebels are true anarchists, obeying no law but their own. They might be philosophically devoted to the ide- als of anarchy and self-determination, or so egotistical as to place themselves “above” or “beyond” the laws of lesser beings.
survivaL
Remember this phrase: “Does the lion concern himself with the fate of his prey?” It is one you will get a lot of use out of when it comes to foes who justify their actions as part of their right to survive. Many villains have powers or unusual needs requiring them to prey upon others: vam- pires must feed on human blood, fear-demons feast on terror, radioactive mutants must consume nuclear waste products, zombies eat brains, and so forth. To the bad guys’ view, they are just doing what comes naturally to them, no different than ordinary humans killing animals or plants to feed and clothe themselves.
Of course, this justification is often just that, an excuse for the villain doing what he wants to do. Still, there are cases where it is valid, and a villain’s survival means death and destruction to others. Imagine the foe who is a living black hole, consuming matter in an annihilating vortex. Without the constant stream of matter, the villain will collapse into himself, so he must “feed,” even if it devastates the city, world, or the whole universe! A vampire might be able to