Chapter 7

1. Association of Certified Fraud Examiners, “Report to the Nation on Occupational Fraud and Abuse” (2008).

2. Association of Certified Fraud Examiners, “Report to the Nations on Occupational Fraud and Abuse”: 2010 Global Fraud Study (2010).

3. McFarlane, K.B., The Nobility of Later Medieval England (Oxford: Clarendon Press, 1973).

4. See for a good summary of Monsieur Kerviel's defence position at his trial.

5. American Institute of Certified Public Accountants, “Management Override of Internal Controls: the Achilles' Heel of Fraud Prevention” (2005).

6. Drummond, H., The Art of Decision Making: Mirrors of Imagination, Masks of Fate (Chichester: John Wiley & Sons, 2001).

7. See for a good summary of the story of InterContinental Hotels and Mr Imbardelli.

8. Wachtell, Lipton, Rosen & Katz, Promontory Financial Group, “Report to the Boards of Directors of Allied Irish Banks plc, Allfirst Financial Inc. and Allfirst Bank Concerning Currency Trading Losses” (2002).

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