Albrecht, W. Steve, Conan C. Albrecht, Chad O. Albrecht, and Mark F. Zimbelman. Fraud Examination, 3rd Edition. Mason, OH: South-Western, 2009.
American Institute of Certified Public Accountants, Inc. Statements on Auditing Standards.
________ “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards,” AU 200.
________ “Consideration of Laws and Regulations in an Audit of Financial Statements,” AU 250.
________ “Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures,” AU 540.
________ “Compliance Audits,” AU 935.
________ “Terms of Engagement,” AU 210.
________ “Consideration of Fraud in a Financial Statement Audit,” SAS 99 (AU 240).
________ “The Auditor's Communication with Those Charged with Governance,” AU 260.
Association of Certified Fraud Examiners, The Report to the Nation on Occupational Fraud and Abuse. Austin, TX: ACFE, 1996.
Association of Certified Fraud Examiners, The Report to the Nations on Occupational Fraud and Abuse. Austin, TX: ACFE, 2012.
Beasley, M. S., J. V. Carcello, D. R. Hermanson, and T. L. Neal. Fraudulent Financial Reporting 1998–2007: An Analysis of U.S. Public Companies. The Committee of Sponsoring Organizations of the Treadway Commission (COSO), 2010.
Coderre, David. Computer-Aided Fraud Prevention & Detection: A Step-by-Step Guide. Hoboken, NJ: John Wiley & Sons, Inc., 2009.
Computer Security Institute, 2010/2011 Computer ...