Quellen

Diese Seite enthält kuratierte Fachquellen, Studien und Referenzen zur Wirtschaftsforensik und verwandten Themenbereichen als Grundlage für vertiefte Analyse und Einordnung.

Definition: Die Quellensammlung bildet die fachliche Referenzbasis der Plattform und stellt die wissenschaftliche und regulatorische Fundierung der Inhalte sicher.

31 CFR 1010.230 – Beneficial ownership of legal entity customers

ID #980
Autoren: U.S. Department of the Treasury, Financial Crimes Enforcement Network
Publikation: Electronic Code of Federal Regulations, Title 31, Subtitle B, Chapter X, Part 1010
DOI/URL: Öffnen
Zitat
U.S. Department of the Treasury, Financial Crimes Enforcement Network. (n.d.). 31 CFR § 1010.230: Beneficial ownership requirements for legal entity customers. Electronic Code of Federal Regulations. Version retrieved 6 November 2026.

About NIST

ID #929
Autoren: National Institute of Standards and Technology NIST
Jahr: 2026
Publikation: National Institute of Standards and Technology
DOI/URL: Öffnen
Zitat
National Institute of Standards and Technology NIST. (2026). About NIST. National Institute of Standards and Technology

AS 2110: Identifying and Assessing Risks of Material Misstatement

ID #972
Autoren: Public Company Accounting Oversight Board (PCAOB)
Publikation: PCAOB Auditing Standards – AS 2110
DOI/URL: Öffnen
Zitat
Public Company Accounting Oversight Board (PCAOB). (o. J.). AS 2110: Identifying and Assessing Risks of Material Misstatement. Konsolidierte Onlinefassung, abgerufen am 4. November 2026.

AS 2401: Consideration of Fraud in a Financial Statement Audit

ID #971
Autoren: Public Company Accounting Oversight Board (PCAOB)
Publikation: PCAOB Auditing Standards – AS 2401
DOI/URL: Öffnen
Zitat
Public Company Accounting Oversight Board (PCAOB). (o. J.). AS 2401: Consideration of Fraud in a Financial Statement Audit. Konsolidierte Onlinefassung, abgerufen am 4. November 2026.

AUSTRAC – Overview of customer due diligence

ID #986
Autoren: Australian Transaction Reports and Analysis Centre (AUSTRAC)
Publikation: AUSTRAC; obligations and guidance, customer due diligence
DOI/URL: Öffnen
Zitat
Australian Transaction Reports and Analysis Centre. (n.d.). Overview of customer due diligence. AUSTRAC. Accessed 6 November 2026.

AUSTRAC – Transitional rules 2026

ID #987
Autoren: Australian Transaction Reports and Analysis Centre (AUSTRAC)
Jahr: 2026
Publikation: AUSTRAC; updates to AML/CTF legislation
DOI/URL: Öffnen
Zitat
Australian Transaction Reports and Analysis Centre. (2026). AML/CTF transitional rules 2026. AUSTRAC. Accessed 6 November 2026.

Australia – AML/CTF Act 2006

ID #989
Autoren: Commonwealth of Australia
Jahr: 2006
Publikation: Federal Register of Legislation; Act No. 169 of 2006, as amended
DOI/URL: Öffnen
Zitat
Commonwealth of Australia. (2006). Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (No. 169, 2006), as amended. Federal Register of Legislation. Current compilation accessed 6 November 2026.

Australia – AML/CTF Rules 2025

ID #990
Autoren: Australian Transaction Reports and Analysis Centre (AUSTRAC)
Jahr: 2025
Publikation: Federal Register of Legislation, F2025L01026; as amended
DOI/URL: Öffnen
Zitat
Australian Transaction Reports and Analysis Centre. (2025). Anti-Money Laundering and Counter-Terrorism Financing Rules 2025 (F2025L01026), as amended. Federal Register of Legislation. Current compilation accessed 6 November 2026.

Australia – AML/CTF Transitional Rules 2026

ID #991
Autoren: Australian Government, Minister for Home Affairs
Jahr: 2026
Publikation: Federal Register of Legislation, F2026L00393; compilation F2026C00452 (14 May 2026)
DOI/URL: Öffnen
Zitat
Australian Government, Minister for Home Affairs. (2026). Anti-Money Laundering and Counter-Terrorism Financing Transitional Rules 2026 (F2026L00393). Compilation F2026C00452, 14 May 2026. Federal Register of Legislation. Accessed 6 November 2026.

Basel AML Index 2025: 14th Public Edition

ID #475
Autoren: Basel Institute on Governance
Jahr: 2025
Publikation: Basel Institute on Governance
DOI/URL: Öffnen
Zitat
Basel Institute on Governance. (2025). Basel Anti Money Laundry (AML) Index. Basel Institute on Governance

BCBS – Sound management of ML/TF risks (2020)

ID #975
Autoren: Basel Committee on Banking Supervision
Jahr: 2020
Publikation: Bank for International Settlements; guidelines, July 2020
DOI/URL: Öffnen
Zitat
Basel Committee on Banking Supervision. (2020). Sound management of risks related to money laundering and financing of terrorism. July 2020. Bank for International Settlements. Accessed 6 November 2026.

Corporate Fraud Handbook

ID #465
Autoren: Joseph T. Wells
Jahr: 2017
Publikation: John Wiley & Sons
Zitat
Joseph T. Wells. (2017). Corporate Fraud Handbook. John Wiley & Sons

Deconstructing the origins of Cressey’s Fraud Triangle

ID #970
Autoren: Peter Tickner; Mark Button
Jahr: 2021
Publikation: Journal of Financial Crime, 28(3), 722–731. Emerald Publishing.
DOI/URL: Öffnen
Zitat
Tickner, P., & Button, M. (2021). Deconstructing the origins of Cressey’s Fraud Triangle. Journal of Financial Crime, 28(3), 722–731. https://doi.org/10.1108/JFC-10-2020-0204

Directive (EU) 2015/849 – Fourth AML Directive

ID #976
Autoren: European Parliament and Council of the European Union
Jahr: 2015
Publikation: Official Journal of the European Union, L 141, 5 June 2015, pp. 73–117; as amended
DOI/URL: Öffnen
Zitat
European Parliament and Council of the European Union. (2015). Directive (EU) 2015/849 of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing. OJ L 141, 5 June 2015, 73–117. As amended. EUR-Lex. Accessed 6 November 2026.

DOJ Actions on North Korean Remote IT Worker Schemes

ID #909
Autoren: U.S. Department of Justice
Jahr: 2025
Publikation: U.S. Department of Justice Office of Public Affairs
DOI/URL: Öffnen
Zitat
U.S. Department of Justice. (2025). Justice Department Announces Coordinated, Nationwide Actions to Combat North Korean Remote Information Technology Workers’ Illicit Revenue Generation Schemes. U.S. Department of Justice Office of Public Affairs

ENISA Threat Landscape

ID #611
Autoren: European Union Agency for Cybersecurity ENISA
Jahr: 2025
Publikation: ENISA Threat Landscape
DOI/URL: Öffnen
Zitat
European Union Agency for Cybersecurity ENISA. (2025). ENISA Threat Landscape. ENISA Threat Landscape

EU Whistleblower Protection Directive

ID #474
Autoren: European Parliament and Council
Jahr: 2019
Publikation: Official Journal of the European Union
DOI/URL: Öffnen
Zitat
European Parliament and Council. (2019). EU Whistleblower Protection Directive. Official Journal of the European Union

FATF – Financial Inclusion Guidance (2025)

ID #997
Autoren: Financial Action Task Force (FATF)
Jahr: 2025
Publikation: FATF/OECD, Paris. Guidance, June 2025.
DOI/URL: Öffnen
Zitat
Financial Action Task Force (FATF). (2025). Guidance on Financial Inclusion and Anti-Money Laundering and Terrorist Financing Measures. Paris: FATF/OECD. https://www.fatf-gafi.org/en/publications/Financialinclusionandnpoissues/guidance-financial-inclusion-aml-tf-measures.html (abgerufen am 07.11.2026).

FATF – Politically Exposed Persons (2013)

ID #998
Autoren: Financial Action Task Force (FATF)
Jahr: 2013
Publikation: FATF/OECD, Paris. Guidance, June 2013.
DOI/URL: Öffnen
Zitat
Financial Action Task Force (FATF). (2013). FATF Guidance: Politically Exposed Persons (Recommendations 12 and 22). Paris: FATF/OECD. https://www.fatf-gafi.org/en/publications/Fatfrecommendations/Peps-r12-r22.html (abgerufen am 07.11.2026).

FATF Recommendations – updated June 2026

ID #480
Autoren: Financial Action Task Force (FATF)
Jahr: 2012
Publikation: FATF/OECD, Paris; consolidated edition updated June 2026
DOI/URL: Öffnen
Zitat
Financial Action Task Force (FATF). (2012–2026). International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation: The FATF Recommendations. Updated June 2026. FATF/OECD, Paris. https://www.fatf-gafi.org/en/publications/Fatfrecommendations/Fatf-recommendations.html (accessed 7 November 2026).

FBI Internet Crime Report (IC3)

ID #612
Autoren: Federal Bureau of Investigation FBI
Jahr: 2025
Publikation: Annual Internet Crime Report
DOI/URL: Öffnen
Zitat
Federal Bureau of Investigation FBI. (2025). FBI Internet Crime Report (IC3). Annual Internet Crime Report

FIC Guidance Note 7B (3 August 2026)

ID #974
Autoren: Financial Intelligence Centre (FIC)
Jahr: 2026
Publikation: FIC Guidance Note 7B; issued in collaboration with National Treasury, SARB and FSCA
DOI/URL: Öffnen
Zitat
Financial Intelligence Centre. (2026, 3 August). Guidance Note 7B on the Implementation of Various Aspects of the Financial Intelligence Centre Act, 2001 (Act 38 of 2001). FIC. Accessed 6 November 2026.

Financial Ombudsman Service – Bank account closures

ID #1000
Autoren: Financial Ombudsman Service
Publikation: Financial Ombudsman Service, United Kingdom. Business guidance / Banking and payments. Laufend gepflegte Online-Information zur Beschwerdepraxis.
DOI/URL: Öffnen
Zitat
Financial Ombudsman Service. (o. J.). Bank account closures. https://www.financial-ombudsman.org.uk/businesses/resolving-complaint/complaints-deal/banking-and-payments/bank-account-closures (abgerufen am 07.11.2026).

FinCEN – CDD Rule and official resources

ID #979
Autoren: Financial Crimes Enforcement Network (FinCEN)
Publikation: U.S. Department of the Treasury; official CDD Rule resource page
DOI/URL: Öffnen
Zitat
Financial Crimes Enforcement Network. (n.d.). Customer Due Diligence Requirements for Financial Institutions: CDD Rule and official resources. U.S. Department of the Treasury. Accessed 6 November 2026.

FinCEN FIN-2026-R001 – CDD exceptive relief

ID #981
Autoren: Financial Crimes Enforcement Network (FinCEN)
Jahr: 2026
Publikation: U.S. Department of the Treasury; FinCEN Order FIN-2026-R001, 13 February 2026
DOI/URL: Öffnen
Zitat
Financial Crimes Enforcement Network. (2026, 13 February). Order FIN-2026-R001: Exceptive relief from beneficial ownership identification and verification requirements. U.S. Department of the Treasury. Accessed 6 November 2026.

FINMA – Geldwäschereibekämpfung

ID #983
Autoren: Eidgenössische Finanzmarktaufsicht FINMA
Publikation: FINMA; Überwachung, branchenübergreifende Themen
DOI/URL: Öffnen
Zitat
Eidgenössische Finanzmarktaufsicht FINMA. (o. J.). Geldwäschereibekämpfung im Rahmen der Finanzmarktaufsicht. FINMA. Abgerufen am 6. November 2026.

Fraud 101: What Is Fraud?

ID #969
Autoren: Association of Certified Fraud Examiners (ACFE)
Publikation: ACFE – Fraud Resources Library
DOI/URL: Öffnen
Zitat
Association of Certified Fraud Examiners (ACFE). (o. J.). Fraud 101: What Is Fraud? ACFE. Abgerufen am 4. November 2026.

Fraud Examiners Manual

ID #440
Autoren: Association of Certified Fraud Examiners (ACFE)
Jahr: 2026
Publikation: Fraud Examiners Manual (1990 - 2026)
DOI/URL: Öffnen
Zitat
Association of Certified Fraud Examiners (ACFE). (2026). Fraud Examiners Manual. Fraud Examiners Manual (1990 - 2026)

Geldwäschereigesetz (GwG), SR 955.0

ID #982
Autoren: Schweizerische Eidgenossenschaft
Jahr: 1997
Publikation: Systematische Rechtssammlung, SR 955.0; Bundesgesetz vom 10. Oktober 1997
DOI/URL: Öffnen
Zitat
Schweizerische Eidgenossenschaft. (1997). Bundesgesetz vom 10. Oktober 1997 über die Bekämpfung der Geldwäscherei und der Terrorismusfinanzierung (Geldwäschereigesetz, GwG), SR 955.0. Stand am 1. Oktober 2026. Fedlex. Abgerufen am 6. November 2026.

Getting to the Truth

ID #837
Autoren: Cliff Lansley
Jahr: 2017
Publikation: Emotional Intelligence Academy Ltd.
DOI/URL: Öffnen
Zitat
Cliff Lansley. (2017). Getting to the Truth. Emotional Intelligence Academy Ltd.

HKMA AML-2 – AML/CFT Guideline for Authorized Institutions

ID #973
Autoren: Hong Kong Monetary Authority (HKMA)
Jahr: 2023
Publikation: HKMA Supervisory Policy Manual, AML-2; statutory guideline; revised May 2023
DOI/URL: Öffnen
Zitat
Hong Kong Monetary Authority. (2023). Guideline on Anti-Money Laundering and Counter-Financing of Terrorism (For Authorized Institutions). AML-2, revised May 2023; issued 25 May 2023. HKMA. Accessed 6 November 2026.

Home Affairs – AML/CTF Transitional Rules

ID #988
Autoren: Australian Government, Department of Home Affairs
Jahr: 2026
Publikation: Department of Home Affairs; criminal justice and AML/CTF reforms
DOI/URL: Öffnen
Zitat
Australian Government, Department of Home Affairs. (2026). AML/CTF Transitional Rules. Accessed 6 November 2026.

Hong Kong AMLO, Cap. 615

ID #985
Autoren: Hong Kong Special Administrative Region
Publikation: Laws of Hong Kong, Chapter 615; as amended
DOI/URL: Öffnen
Zitat
Hong Kong Special Administrative Region. (n.d.). Anti-Money Laundering and Counter-Terrorist Financing Ordinance (Cap. 615), as amended. Hong Kong e-Legislation. Accessed 6 November 2026.

Identity Lifecycle Management Playbook

ID #911
Autoren: Federal Identity, Credential, and Access Management FICAM
Jahr: 2026
Publikation: IDManagement.gov / FICAM Playbooks
DOI/URL: Öffnen
Zitat
Federal Identity, Credential, and Access Management FICAM. (2026). Identity Lifecycle Management Playbook. IDManagement.gov / FICAM Playbooks

Identity Theft and Identity Fraud

ID #832
Autoren: Federal Trade Commission (FTC)
Jahr: 2026
Publikation: Consumer Protection Guidance
DOI/URL: Öffnen
Zitat
Federal Trade Commission (FTC). (2026). Identity Theft and Identity Fraud. Consumer Protection Guidance

ISO 31000 Risk Management

ID #471
Autoren: International Organization for Standardization (ISO)
Jahr: 2018
Publikation: ISO Standards
DOI/URL: Öffnen
Zitat
International Organization for Standardization (ISO). (2018). ISO 31000 Risk Management. ISO Standards

ISO 37001 Anti-Bribery Management Systems

ID #469
Autoren: International Organization for Standardization (ISO)
Jahr: 2016
Publikation: ISO Standards
DOI/URL: Öffnen
Zitat
International Organization for Standardization (ISO). (2016). ISO 37001 Anti-Bribery Management Systems. ISO Standards

ISO 37301 Compliance Management Systems

ID #470
Autoren: International Organization for Standardization (ISO)
Jahr: 2021
Publikation: ISO Standards
DOI/URL: Öffnen
Zitat
International Organization for Standardization (ISO). (2021). ISO 37301 Compliance Management Systems. ISO Standards

MAS Notice 626 – AML/CFT for Banks

ID #984
Autoren: Monetary Authority of Singapore (MAS)
Jahr: 2024
Publikation: MAS Notice 626 under section 16 of the Financial Services and Markets Act 2022; amended 30 June 2025
DOI/URL: Öffnen
Zitat
Monetary Authority of Singapore. (2024). Notice 626: Prevention of Money Laundering and Countering the Financing of Terrorism – Banks. Issued 28 March 2024; amended 30 June 2025, effective 1 July 2025. MAS. Accessed 6 November 2026.

Money laundering (2024) - Combating Money Laundering

ID #834
Autoren: Swiss Financial Market Supervisory Authority (FINMA)
Jahr: 2024
Publikation: Combating money laundering in the context of financial market supervision
DOI/URL: Öffnen
Zitat
Swiss Financial Market Supervisory Authority (FINMA). (2024). Combating Money Laundering. Combating money laundering in the context of financial market supervision

NIST Cybersecurity Framework (CSF 2.0)

ID #610
Autoren: National Institute of Standards and Technology NIST
Jahr: 2026
Publikation: CYBERSECURITY FRAMEWORK CSF 2.0
DOI/URL: Öffnen
Zitat
National Institute of Standards and Technology NIST. (2026). NIST Cybersecurity Framework (CSF 2.0). CYBERSECURITY FRAMEWORK CSF 2.0

NIST Identity and Access Management

ID #928
Autoren: National Institute of Standards and Technology NIST
Jahr: 2026
Publikation: NIST Identity and Access Management Resource Center
DOI/URL: Öffnen
Zitat
National Institute of Standards and Technology NIST. (2026). Identity and access management. NIST Identity and Access Management Resource Center

NIST SP 800-207 Zero Trust Architecture

ID #927
Autoren: Scott Rose; Oliver Borchert; Stu Mitchell; Sean Connelly
Jahr: 2020
Publikation: NIST Special Publication 800-207
DOI/URL: Öffnen
Zitat
Scott Rose; Oliver Borchert; Stu Mitchell; Sean Connelly. (2020). NIST SP 800-207 Zero Trust Architecture. NIST Special Publication 800-207

NIST SP 800-53 Rev. 5 Security and Privacy Controls

ID #926
Autoren: Joint Task Force
Jahr: 2020
Publikation: NIST Special Publication 800-53 Rev. 5
DOI/URL: Öffnen
Zitat
Joint Task Force. (2020). NIST SP 800-53 Rev. 5: Security and Privacy Controls for Information Systems and Organizations. NIST Special Publication 800-53 Rev. 5

NIST SP 800-63-4 Digital Identity Guidelines

ID #907
Autoren: National Institute of Standards and Technology NIST
Jahr: 2025
Publikation: NIST Special Publication 800-63-4
DOI/URL: Öffnen
Zitat
National Institute of Standards and Technology NIST. (2025). NIST SP 800-63-4 Digital Identity Guidelines. NIST Special Publication 800-63-4

NIST SP 800-63A-4 Identity Proofing and Enrollment

ID #908
Autoren: National Institute of Standards and Technology NIST
Jahr: 2025
Publikation: NIST Special Publication 800-63A-4
DOI/URL: Öffnen
Zitat
National Institute of Standards and Technology NIST. (2025). NIST SP 800-63A-4 Digital Identity Guidelines: Identity Proofing and Enrollment. NIST Special Publication 800-63A-4

North Korean IT Worker Threats to U.S. Businesses

ID #910
Autoren: Federal Bureau of Investigation FBI
Jahr: 2025
Publikation: FBI Public Service Announcement
DOI/URL: Öffnen
Zitat
Federal Bureau of Investigation FBI. (2025). North Korean IT Worker Threats to U.S. Businesses. FBI Public Service Announcement

OECD Anti-Bribery Convention

ID #467
Autoren: Organisation for Economic Co-operation and Development (OECD)
Jahr: 1997
Publikation: OECD Legal Instruments
DOI/URL: Öffnen
Zitat
Organisation for Economic Co-operation and Development (OECD). (1997). OECD Anti-Bribery Convention. OECD Legal Instruments

OECD Guidelines for Multinational Enterprises

ID #468
Autoren: Organisation for Economic Co-operation and Development (OECD)
Jahr: 2011
Publikation: OECD Responsible Business Conduct
DOI/URL: Öffnen
Zitat
Organisation for Economic Co-operation and Development (OECD). (2011). OECD Guidelines for Multinational Enterprises. OECD Responsible Business Conduct

Police.uk – Corporate identity and long/short firm fraud

ID #999
Autoren: Police.uk
Publikation: Police.uk. Advice and information / Fraud / Business fraud. Online-Präventionsinformation, ohne ausgewiesenes Publikationsdatum.
DOI/URL: Öffnen
Zitat
Police.uk. (o. J.). Corporate-related identity fraud, long and short firm fraud and insolvency fraud. https://www.police.uk/advice/advice-and-information/fa/fraud/business-fraud/corporate-identity-long-and-short-firm-insolvency-fraud/ (abgerufen am 07.11.2026).

Regulation (EU) 2024/1624 – AML Regulation (AMLR)

ID #977
Autoren: European Parliament and Council of the European Union
Jahr: 2024
Publikation: Official Journal of the European Union, L, 2024/1624, 19 June 2024
DOI/URL: Öffnen
Zitat
European Parliament and Council of the European Union. (2024). Regulation (EU) 2024/1624 of 31 May 2024 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing. OJ L, 2024/1624, 19 June 2024. EUR-Lex. Accessed 6 November 2026.

Report to the Nations on Occupational Fraud and Abuse

ID #439
Autoren: Association of Certified Fraud Examiners (ACFE)
Jahr: 2026
Publikation: ACFE Global Fraud Survey
DOI/URL: Öffnen
Zitat
Association of Certified Fraud Examiners (ACFE). (2024). Report to the Nations on Occupational Fraud and Abuse. ACFE Global Fraud Survey

SANS Institute – Social Engineering Resources

ID #831
Autoren: SANS Institute (The Escal Institute of Advanced Technologies)
Jahr: 2026
Publikation: Security Awareness & Social Engineering Whitepapers
DOI/URL: Öffnen
Zitat
SANS Institute (The Escal Institute of Advanced Technologies). (2026). SANS Institute – Social Engineering Resources. Security Awareness & Social Engineering Whitepapers

UK Bribery Act 2010

ID #472
Autoren: UK Parliament
Jahr: 2010
Publikation: UK Legislation
DOI/URL: Öffnen
Zitat
UK Parliament. (2010). UK Bribery Act 2010. UK Legislation

UK Money Laundering Regulations 2017 (SI 2017/692)

ID #978
Autoren: HM Treasury
Jahr: 2017
Publikation: UK Statutory Instruments, SI 2017/692; as amended
DOI/URL: Öffnen
Zitat
HM Treasury. (2017). The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (SI 2017/692). As amended. legislation.gov.uk. Accessed 6 November 2026.

Wirtschaftskriminalität

ID #835
Autoren: Britta Bannenberg; Jörg-Martin Jehle
Jahr: 2010
Publikation: Forum Verlag Godesberg GmbH
Zitat
Britta Bannenberg; Jörg-Martin Jehle. (2010). Wirtschaftskriminalität. Forum Verlag Godesberg GmbH