Implementing measures to prevent fraud and investigating irregularities is vital to any business. On this page you can access a range of articles, books and online resources providing quick links to guides, legislation and reports.
Online books, guides and publications
eBooks
The library provides full text access to a selection of key business and reference eBooks from leading publishers.
Called to account: Fourteen financial frauds that shaped the American accounting profession
Clikeman, Paul M (Routledge, 2009)
This book ‘describes 14 financial frauds that influenced the American public accounting profession and directly led to the development of accounting standards and legislation as practised in the United States today. This entertaining and educational look at these historic frauds helps enliven and increase understanding of auditing and forensic accounting.’
Essentials of corporate fraud
Coenen, Tracy L (Wiley, 2008)
‘This book is intended for executives, attorneys [lawyers], and auditors who need a basic understanding of corporate fraud. It addresses some of the causes of fraud and the characteristics of those who commit fraud. The book examines warnings signs of fraud within companies and the process of conducting a corporate fraud investigation. It further discusses opportunities for proactive fraud prevention, which include educating employees and implementing policies and procedures specifically designed to prevent fraud.’
How to smell a rat: The five signs of financial fraud
Fisher, Ken; Hoffmans, Lara (Wiley, 2009)
‘An informative look at recent and historic examples of fraudsters, how they operated, and how their scams could have been avoided. Page by page, this reliable resources highlights various features of potential frauds and provides you with an insider's view on how to spot financial disasters before you become a part of them.’
You will need to be logged-in to the website to read these eBooks.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
Organisations
Association of Certified Fraud Examiners (ACFE)
A global professional association providing training and resources, such as publications and sample documents.
Fraud Advisory Panel (FAP)
The site provides information on the panel, key facts and the full text of FAP publications.
Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (UNCTAD)
Information relating to the group's work on corporate transparency in financial reporting.
Serious Fraud Office (SFO)
Part of the UK criminal justice system, the SFO is an independent government department that investigates and prosecutes serious or complex fraud.
Transparency International
A non-governmental organisation (NGO) focusing on corruption and transparency. The website includes articles, advice, a corruption perceptions index, bribe payers index and guidance on best practice.
Publications and guidance
Accountants' identities stolen by fraudsters to win credit (Accountancy Age)
Article published on 12 April 2005 reporting that accountants are being targeted by fraudsters, who are stealing their identities to legitimise the accounts of bogus companies in an attempt to win huge volumes of credit.
Action against terrorist financing (HM Treasury)
Reports from the UK government on freezing the assets of terrorists.
AuditNet Fraud
Links to fraud and investigator resources and news from the AuditNet web portal for auditors.
CIPFA Better Governance Forum
The site includes a news feed on fraud issues and newsletters.
Fiscal Transparency (IMF)
Information from the International Monetary Fund, including a Code of Good Practice, Manual on Fiscal Transparency and Guide on Resource Revenue Transparency.
Fraud Act 2006
Full text of the Act provided by the Office of Public Sector Information (OPSI).
Fraud Reports (HM Treasury)
Index of annual Treasury reports on fraud within government departments and best practice guidelines.
HMRC Code of Practice 9 (2005)
Code of Practice used in investigating suspected serious cases of direct and indirect tax fraud.
Global Fraud Survey (Ernst & Young)
Summary report on the results of Ernst & Young's global fraud survey.
Managing the risk of fraud: A guide for managers (HM Treasury) (PDF 305kb/48 pages)
Guide published in May 2003 concentrating on the management of fraud risks.
Archived documents
IMF report on Transparency Practices: UK
An experimental study from the IMF in 1999 focusing on transparency practices in the UK, looking particularly at fiscal transparency, transparency of monetary and financial policies, and accounting and auditing practices.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
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