2006 Report to the Nation on Occupational Fraud and Abuse, from the Association of Certified Fraud Examiners (ACFE) resource Research / Studies Member contributionOCEG Reviewed
31 C.F.R. Part 103, Bank Secrecy Act Regulations, Financial Recordkeeping and Reporting of Currency and Foreign Transactions. resource National Regulations Member contributionOCEG Reviewed
Federal regulations implementing the Bank Secrecy Act.
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A Survey into Fraud Risk Mitigation in 13 European Countries (Ernst & Young) resource Research / Studies Member contributionOCEG Reviewed
This report into fraud risk mitigation examines the survey responses of employees of multinational companies in 13 European countries, focusing particularly on those aspects of corporate anti-fraud programs that impact on the workforce. Among the issues considered are: The benefits of an effective code of conduct The value of whistleblower reporting systems
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Accounting and the global fight against corruption (2006) resource White Papers Member contributionOCEG Reviewed
This paper draws on a governmentality framing to consider the global fight against corruption and the role of accounting in that fight. Specifically it examines two contrasting modes of thought or ‘mentalities’ in the anticorruption field and the manner in which they shape, envision, and constitute the cultural and technological practice of accounting.
Registration Required.
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ACFE's 2010 Report to the Nations on Occupational Fraud and Abuse resource Research / Studies OCEG Reviewed
Introduction: "The ACFE's 2010 Report to the Nations on Occupational Fraud and Abuse is based on data compiled from a study of 1,843 cases of occupational fraud that occurred worldwide between January 2008 and December 2009. All information was provided by the Certified Fraud Examiners (CFEs) who investigated those cases.
ADB/OECD Anti-Corruption Initiative for Asia-Pacific resource Organizations & Associations Member contributionOCEG Reviewed
In the framework of the ADB OECD Anti-Corruption Initiative, 27 countries of the region have committed to action against corruption: they have jointly developed the Anti-Corruption Action Plan for Asia and the Pacific and work together towards its implementation.
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African Union Convention on Preventing and Combating Corruption resource International Materials Member contributionOCEG Reviewed
The objectives of this Convention are to:
1. Promote and strengthen the development in Africa by each State Party, of mechanisms required to prevent, detect, punish and eradicate corruption and related offences in the public and private sectors.
2. Promote, facilitate and regulate cooperation among the State Parties to ensure the effectiveness of measures and actions to prevent, detect, punish and eradicate corruption and related offences in Africa.
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Agreement between the European Union and the United States of America on the processing and transfer of Financial Messaging Data from the European Union to the United States for purposes of the Terrorist Finance Tracking Program (2009) resource International Materials OCEG Reviewed
The aim of this Agreement is to ensure, with full respect for the privacy, protection of personal data, and other conditions set out in this Agreement, that relevant financial information is available to the competent law enforcement, public security or counter terrorims authorities of both US and EU and its Member States for the purpose of the prevention, investigation, detection, or prosecuti
AICPA Antifraud & Corporate Responsibility Center resource Organizations & Associations Member contributionOCEG Reviewed
Resource center from the American Institute of Certified Public Accountants.
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An Analysis of Small Company Frauds and Implications for Auditors in Detecting Frauds (2006) resource Research / Studies Member contributionOCEG Reviewed
By Michael Ulinski, Pace University.
The researcher examined SEC Enforcement Releases and other data to determine if small company frauds are as common an occurrence as in large public companies and how they may be similar or different. Common types of frauds and their implications on small firm’s auditors are suggested along with prevention and detection techniques.
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