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
About NIST
ID #929Citation
National Institute of Standards and Technology NIST. (2026). About NIST. National Institute of Standards and Technology
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
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
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.
Ghost Fraud: A Haunting Reality
ID #906Citation
Abbie Staiger. (2025). Ghost Fraud: A Haunting Reality. ACFE Insights Blog
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
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
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