Have you ever dreamed of being paid a tidy sum of money for lying on a beach and catching some rays? Your dream has just become reality.Okay, the job isn't quite that easy. But it certainly comes with plenty of time for sunbathing.

Australia's Queensland state is trying to boost tourism, and part of their plan is offering the "Best Job in the World" to one fortunate applicant. They're offering $100,000 (AU 150,000) for a six-month position relaxing on Hamilton Island.

In addition to getting a bit of sun and relaxation, the employee will be "required" to frolic on the beach, take a dip in a pool, live in an oceanfront villa, and blog about the experience. Blogging, sun, sand, and $100,000 for the privilege.... Where do I sign up?

You can apply online at a site set up to promote this employment opportunity. At the writing of this article, the site seems to be down. And I'm not surprised. I can only imagine how many millions of applications they will get.

Tracy L. Coenen, CPA, MBA, CFE performs fraud examinations and financial investigations for her company Sequence Inc. Forensic Accounting, and is the author of Essentials of Corporate Fraud.