Fraud Resources
IIA Fraud Resources
Managing the Business Risk of Fraud: A Practical Guide is available as a free download from The IIA's Web site.
Executive Summary of Managing the Business Risk of Fraud: A Practical Guide - Download Now
New Research Report on Risk AssessmentAvailable: Using Nonfinancial Measures to Assess Fraud Risk (2008)
Internal Auditor Articles
Standard 1210.A2 Development and Practice Aids
Fraud Tools & Resources for Ethics
Tone at the Top newsletter To subscribe to Tone at the Top, send an e-mail to PR@theiia.org
In addition to these sites listed above we recommend you visit The IIA Web site periodically and use the search function to identify resources that will help in your research efforts.
Resources from other Organizations
Deloitte Forensic Center Multi-Media
A series of video roundtable discussions on Managing the Business Risk of Fraud; A Practical Guide. Moderated by Winter Wright, senior editor, Economist Intelligence Unit. Click here.
AICPA's antifraud resource center
The International Chamber of Commerce released Whistleblowing guidelines in June 2008.
A French translation of Whistleblowing is also available.
Management Antifraud Programs and Controls: Guidance to Help Prevent, Deter, and Detect Fraud
Management Override of Internal Controls: The Achilles' Heel of Fraud Prevention - The Audit Committee and Oversight of Financial Reporting.
COSO and publications
European Union Federal Reserve final report
Office of Federal Housing Enterprise Oversight (OFHEO) - Special Reports on Fannie Mae & Freddie Mac
PricewaterhouseCoopers fraud resources.
The Association of Certified Fraud Examiners is a global, 28,000-member professional association whose members are dedicated to fighting fraudThe Emerging Role of Internal Audit in Mitigating Fraud & Reputation Risks: a White Paper
The Open Compliance & Ethics Group (OCEG) addresses fraud issues
OCEG Framework
The Treadway Commission report titled: "Fraudulent Financial Reporting: 1987-1997 - An Analysis of U.S. Public Companies" is now accessible "for free" (i.e. the PDF version has been posted to the COSO [www.coso.org] site). While this study report is over 5 years old it still provides a wealth of information (for your fraud prevention efforts).