acfe fraud prevention check-up - BKD

APPENDIX A: REFERENCE MATERIALFor ExecutivesAmerican Institute of Certified Public Accountants (AICPA), Management Override of Internal Controls: The Achilles’Heel of Fraud Prevention, 2005, www.aicpa.org.Association of Certified Fraud Examiners (ACFE)/AICPA, Fraud Tools, www.acfe.com.Canadian Institute of Chartered Accountants (CICA), 20 Questions Directors Should Ask About Codes of Conduct,www.cica.ca.Corporate Executive Board, A Constant Vigilance, Safeguarding the Corporation from Fraud and Abuse, AuditDirectors Roundtable Research Findings, 2005.I.J. Alexander Dyck, Adair Morse, and Luigi Zingales, “Who Blows the Whistle on Corporate Fraud?”, CRSP WorkingPaper No. 618, January 2007, www.ssrn.com/abstract=959410.Robert Tillman and Michael Inderguard, Control Overrides in Financial Statement Fraud, A Report to the Institute forFraud Prevention, 2007, St. John’s University, www.theifp.org.U.S. Securities and Exchange Commission, Commission Guidance Regarding Management’s Report on Internal ControlOver Financial Reporting Under Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (Release Nos. 33-8810,34-55929, FR-77; File No. S7-24-06; June 27, 2007), www.sec.gov.Fraud RisksACFE, 2006 ACFE Report to the Nation on Occupational Fraud & Abuse, 2006,www.acfe.com.Ernst & Young LLP, “9th Global Fraud Survey, Fraud Risk in Emerging Markets,” 2006, www.ey.com.Transparency International, “TI Corruption Perceptions Index,” 2007, www.transparency.org.U.S. Department of Justice, “Principles of Federal Prosecution of Business Organizations,” 2006, www.usdoj.gov.45