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 Crime and Security Survey. New York, NY: CSI, 2011.

Cook, Larry E. “Risky Business: Conducting the Internal Fraud Risk Assessment.” Fraud Magazine, March/April 2005.

Financial Accounting Standards Board. Accounting Standards Codification (ASC). Financial Accounting Foundation, Norwalk, CT.

________ ASC Topic 225, “Income Statement.”

________ ASC Topic 250, “Accounting Changes and Error Corrections.”

________ ASC Topic 350, “Intangibles—Goodwill and Other.”

________ ASC Topic 450, “Contingencies.”

________ ASC Topic 605, “Revenue Recognition.”

________ ASC Topic 730, “Research and Development.”

________ ASC Topic 820, “Fair Value Measurements and Disclosures.”

Financial Accounting Standards Board. Concepts Statements. Financial Accounting Foundation, Norwalk, CT.

________ “Qualitative Characteristics of Accounting Information,” Concepts Statement No. 2.

________ “Recognition and Measurement in Financial Statements of Business Enterprises,” Concepts Statement No. 5.

________ “Elements of Financial Statements,” Concepts Statement No. 6.

Hetherington, Cynthia and Michael L. Sankey. The Manual to Online Public Records. Tempe, AZ: BRB Publications, Inc., 2008.

Institute of Internal Auditors. International Professional Practices Framework. 2009.

Institute of Internal Auditors, the American Institute of Certified Public Accountants, and the Association of Certified Fraud Examiners. Managing the Business Risk of Fraud: A Practical Guide. 2008.

Merriam-Webster's Collegiate Dictionary, Eleventh Edition. Merriam-Webster, Inc., 2008, Springfield, MA.

United States Central Intelligence Agency. The World Factbook. https://www.cia.gov/library/publications/the-world-factbook/

Wells, Joseph T. CFE, CPA (Ed.). Computer Fraud Casebook: The Bytes That Bite. Hoboken, NJ: John Wiley & Sons, 2009.

Wells, Joseph T. CFE, CPA. Corporate Fraud Handbook, Third Edition. Hoboken, NJ: John Wiley & Sons, 2011.

Wells, Joseph T. CFE, CPA (Ed.). Fraud Casebook: Lessons from the Bad Side of Business. Hoboken, NJ: John Wiley & Sons, 2007.