Further reading

We have barely scratched the surface of this topic. For more information on what we covered in this chapter, feel free to check out the following resources:

• Forensic Analytics and Management Accountants Report:

  https://asiapac.imanet.org/research-publications/statements-on-management-accounting/forensic-analytics-and-management-accountants?

• Committee of Sponsoring Organizations of the Treadway Commission (COSO) Internal Control – Integrated Framework:

  https://www.coso.org/guidance-on-ic

• Enron: The Smartest Guys in the Room:

  https://www.youtube.com/watch?v=_0vRuHn9MmI

• Speech by SEC Staff: Why Does Fraud Occur and What Can Deter or Prevent It:

  https://www.sec.gov/news/speech/2008/spch090908lar.htm

• PwC’s Global Economic Crime and Fraud Survey 2022:

  https://www.pwc.com/gx/en/services/forensics/economic-crime-survey.html