Fraud Repository - The Institute of Internal Auditors

Fraud Resources

IIA Fraud Resources

Managing the Business Risk of Fraud: A Practical Guide is available as a free download from The IIA's Web site.

IIA Code of Ethics

Internal Auditor Articles

Standard 1210.A2 Development and Practice Aids

Fraud Tools & Resources for Ethics

Tone at the Top newsletter To subscribe to Tone at the Top, send an e-mail to PR@theiia.org

In addition to these sites listed above we recommend you visit The IIA Web site periodically and use the search function to identify resources that will help in your research efforts.

Resources from other Organizations

AICPA's antifraud resource center

The International Chamber of Commerce released Whistleblowing guidelines in June 2008.
A French translation of Whistleblowing is also available.

Management Antifraud Programs and Controls: Guidance to Help Prevent, Deter, and Detect Fraud

Management Override of Internal Controls: The Achilles' Heel of Fraud Prevention - The Audit Committee and Oversight of Financial Reporting.

COSO and publications

European Union Federal Reserve final report

Office of Federal Housing Enterprise Oversight (OFHEO) - Special Reports on Fannie Mae & Freddie Mac

PricewaterhouseCoopers fraud resources.

The Association of Certified Fraud Examiners is a global, 28,000-member professional association whose members are dedicated to fighting fraudThe Emerging Role of Internal Audit in Mitigating Fraud & Reputation Risks: a White Paper

The Open Compliance & Ethics Group (OCEG) addresses fraud issues

OCEG Framework

The Treadway Commission report titled: "Fraudulent Financial Reporting: 1987-1997 - An Analysis of U.S. Public Companies" is now accessible "for free" (i.e. the PDF version has been posted to the COSO [www.coso.org] site). While this study report is over 5 years old it still provides a wealth of information (for your fraud prevention efforts).

Quick Search Advanced Search Site Map IIA Popular Pages About the Profession New Fraud Guidance Virtual Seminars CIA Preparation GTAG Series Contact Information For more information, or if you have a question related to guidance or advocacy, please e-mail guidance@theiia.org, or call +1-407-937-1100.		Home / Professional Guidance / Standards and Practices / Additional Resources / Fraud Repository Fraud Resources IIA Fraud Resources Managing the Business Risk of Fraud: A Practical Guide is available as a free download from The IIA's Web site. IIA Code of Ethics Internal Auditor Articles April 2004 issue February 2003 Issue February 2002 Issue Standard 1210.A2 Development and Practice Aids Fraud Tools & Resources for Ethics Tone at the Top newsletter To subscribe to Tone at the Top, send an e-mail to PR@theiia.org In addition to these sites listed above we recommend you visit The IIA Web site periodically and use the search function to identify resources that will help in your research efforts. Resources from other Organizations AICPA's antifraud resource center The International Chamber of Commerce released Whistleblowing guidelines in June 2008. A French translation of Whistleblowing is also available. Management Antifraud Programs and Controls: Guidance to Help Prevent, Deter, and Detect Fraud Management Override of Internal Controls: The Achilles' Heel of Fraud Prevention - The Audit Committee and Oversight of Financial Reporting. COSO and publications European Union Federal Reserve final report Office of Federal Housing Enterprise Oversight (OFHEO) - Special Reports on Fannie Mae & Freddie Mac PricewaterhouseCoopers fraud resources. The Association of Certified Fraud Examiners is a global, 28,000-member professional association whose members are dedicated to fighting fraudThe Emerging Role of Internal Audit in Mitigating Fraud & Reputation Risks: a White Paper The Open Compliance & Ethics Group (OCEG) addresses fraud issues OCEG Framework The Treadway Commission report titled: "Fraudulent Financial Reporting: 1987-1997 - An Analysis of U.S. Public Companies" is now accessible "for free" (i.e. the PDF version has been posted to the COSO [www.coso.org] site). While this study report is over 5 years old it still provides a wealth of information (for your fraud prevention efforts).