It's wrong to be dishonest with your employers.
Brian is an accountant who has an interview with a bigger accounting firm.
Brian wants to land the job with the big firm.
Brian tells the interviewer that while there are programs he's never used, he is a fast learner.
Brian states on his resume that he has experience using certain programs that he has actually never used before.
The interviewer takes a chance on Brian, and he lands the job.
Brian's interview process involves a test of program knowledge, and he fails on the spot.