This section provides curated sources, studies, and reference materials related to economic forensics and adjacent disciplines, supporting deeper analysis and contextual understanding.
Definition: The sources section forms the foundational reference layer of the platform, ensuring the academic, regulatory, and professional grounding of its content.
Internal Control - Integrated Framework (COSO); 1992-2013; 2023
ID #836Citation
The Committee of Sponsoring Organizations’. (2013). The Committee of Sponsoring Organizations’ (COSO). Internal Control - Integrated Framework
Basel AML Index 2025: 14th Public Edition
ID #475Citation
Basel Institute on Governance. (2025). Basel Anti Money Laundry (AML) Index. Basel Institute on Governance
Corporate Fraud Handbook
ID #465Citation
Joseph T. Wells. (2017). Corporate Fraud Handbook. John Wiley & Sons
Corruption Perceptions Index (2025)
ID #476Citation
Joseph T. Wells. (2017). Corporate Fraud Handbook. John Wiley & Sons
Crime, Law and Social Change
ID #478Citation
Various Authors. (2013). Crime, Law and Social Change. Springer
ENISA Threat Landscape
ID #611Citation
European Union Agency for Cybersecurity ENISA. (2025). ENISA Threat Landscape. ENISA Threat Landscape
EU Whistleblower Protection Directive
ID #474Citation
European Parliament and Council. (2019). EU Whistleblower Protection Directive. Official Journal of the European Union
European Economic Crime Survey
ID #479Citation
PwC. (2024). European Economic Crime Survey. PwC
FBI Internet Crime Report (IC3)
ID #612Citation
Federal Bureau of Investigation FBI. (2025). FBI Internet Crime Report (IC3). Annual Internet Crime Report
Financial Action Task Force Recommendations
ID #480Citation
Financial Action Task Force (FATF). (2012). Financial Action Task Force Recommendations. FATF Standards
Fraud Examiners Manual
ID #440Citation
Association of Certified Fraud Examiners (ACFE). (2026). Fraud Examiners Manual. Fraud Examiners Manual (1990 - 2026)
Getting to the Truth
ID #837Citation
Cliff Lansley. (2017). Getting to the Truth. Emotional Intelligence Academy Ltd.
Identity Theft and Identity Fraud
ID #832Citation
Federal Trade Commission (FTC). (2026). Identity Theft and Identity Fraud. Consumer Protection Guidance
Internet Organised Crime Threat Assessment (IOCTA)
ID #833Citation
Europol. (2025). Internet Organised Crime Threat Assessment (IOCTA). Annual Threat Assessment Report
ISO 31000 Risk Management
ID #471Citation
International Organization for Standardization (ISO). (2018). ISO 31000 Risk Management. ISO Standards
ISO 37001 Anti-Bribery Management Systems
ID #469Citation
International Organization for Standardization (ISO). (2016). ISO 37001 Anti-Bribery Management Systems. ISO Standards
ISO 37301 Compliance Management Systems
ID #470Citation
International Organization for Standardization (ISO). (2021). ISO 37301 Compliance Management Systems. ISO Standards
Journal of Financial Crime (Volume 32, Issue 6, 1 December 2025)
ID #477Citation
Various Authors. (2025). Journal of Financial Crime. Emerald Insight
Managing the Business Risk of Fraud
ID #466Citation
COSO & ACFE. (2016). Managing the Business Risk of Fraud. COSO / ACFE
Money laundering (2024) - Combating Money Laundering
ID #834Citation
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 #610Citation
National Institute of Standards and Technology NIST. (2026). NIST Cybersecurity Framework (CSF 2.0). CYBERSECURITY FRAMEWORK CSF 2.0
OECD Anti-Bribery Convention
ID #467Citation
Organisation for Economic Co-operation and Development (OECD). (1997). OECD Anti-Bribery Convention. OECD Legal Instruments
OECD Guidelines for Multinational Enterprises
ID #468Citation
Organisation for Economic Co-operation and Development (OECD). (2011). OECD Guidelines for Multinational Enterprises. OECD Responsible Business Conduct
Report to the Nations on Occupational Fraud and Abuse
ID #439Citation
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 #831Citation
SANS Institute (The Escal Institute of Advanced Technologies). (2026). SANS Institute – Social Engineering Resources. Security Awareness & Social Engineering Whitepapers
UK Bribery Act 2010
ID #472Citation
UK Parliament. (2010). UK Bribery Act 2010. UK Legislation
US Foreign Corrupt Practices Act
ID #473Citation
U.S. Congress. (1977). US Foreign Corrupt Practices Act. United States Code
Wirtschaftskriminalität
ID #835Citation
Britta Bannenberg; Jörg-Martin Jehle. (2010). Wirtschaftskriminalität. Forum Verlag Godesberg GmbH