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
31 CFR 1010.230 – Beneficial ownership of legal entity customers
ID #980Citation
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 #929Citation
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 #972Citation
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 #971Citation
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 #986Citation
Australian Transaction Reports and Analysis Centre. (n.d.). Overview of customer due diligence. AUSTRAC. Accessed 6 November 2026.
AUSTRAC – Transitional rules 2026
ID #987Citation
Australian Transaction Reports and Analysis Centre. (2026). AML/CTF transitional rules 2026. AUSTRAC. Accessed 6 November 2026.
Australia – AML/CTF Act 2006
ID #989Citation
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 #990Citation
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 #991Citation
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 #475Citation
Basel Institute on Governance. (2025). Basel Anti Money Laundry (AML) Index. Basel Institute on Governance
BCBS – Sound management of ML/TF risks (2020)
ID #975Citation
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 #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
Deconstructing the origins of Cressey’s Fraud Triangle
ID #970Citation
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 #976Citation
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 #909Citation
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 #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
FATF – Financial Inclusion Guidance (2025)
ID #997Citation
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 #998Citation
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 #480Citation
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 #612Citation
Federal Bureau of Investigation FBI. (2025). FBI Internet Crime Report (IC3). Annual Internet Crime Report
FIC Guidance Note 7B (3 August 2026)
ID #974Citation
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 #1000Citation
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 #979Citation
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 #981Citation
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 #983Citation
Eidgenössische Finanzmarktaufsicht FINMA. (o. J.). Geldwäschereibekämpfung im Rahmen der Finanzmarktaufsicht. FINMA. Abgerufen am 6. November 2026.
Fraud 101: What Is Fraud?
ID #969Citation
Association of Certified Fraud Examiners (ACFE). (o. J.). Fraud 101: What Is Fraud? ACFE. Abgerufen am 4. November 2026.
Fraud Examiners Manual
ID #440Citation
Association of Certified Fraud Examiners (ACFE). (2026). Fraud Examiners Manual. Fraud Examiners Manual (1990 - 2026)
Geldwäschereigesetz (GwG), SR 955.0
ID #982Citation
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 #837Citation
Cliff Lansley. (2017). Getting to the Truth. Emotional Intelligence Academy Ltd.
Ghost Fraud: A Haunting Reality
ID #906Citation
Abbie Staiger. (2025). Ghost Fraud: A Haunting Reality. ACFE Insights Blog
HKMA AML-2 – AML/CFT Guideline for Authorized Institutions
ID #973Citation
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 #988Citation
Australian Government, Department of Home Affairs. (2026). AML/CTF Transitional Rules. Accessed 6 November 2026.
Hong Kong AMLO, Cap. 615
ID #985Citation
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 #911Citation
Federal Identity, Credential, and Access Management FICAM. (2026). Identity Lifecycle Management Playbook. IDManagement.gov / FICAM Playbooks
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
MAS Notice 626 – AML/CFT for Banks
ID #984Citation
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 #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
NIST Identity and Access Management
ID #928Citation
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 #927Citation
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 #926Citation
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 #907Citation
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 #908Citation
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 #910Citation
Federal Bureau of Investigation FBI. (2025). North Korean IT Worker Threats to U.S. Businesses. FBI Public Service Announcement
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
Police.uk – Corporate identity and long/short firm fraud
ID #999Citation
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 #977Citation
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 #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
South Africa – Financial Intelligence Centre Act (FIC Act)
ID #992Citation
Republic of South Africa. (2001). Financial Intelligence Centre Act 38 of 2001, as amended. South African Government. Accessed 6 November 2026.
UK Bribery Act 2010
ID #472Citation
UK Parliament. (2010). UK Bribery Act 2010. UK Legislation
UK Money Laundering Regulations 2017 (SI 2017/692)
ID #978Citation
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.
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