Fraud auditing

Managerial Auditing Journal

Volumn 13, Issue 1, 1998, Pages 4-71

  Vanasco, Rocco R ^a  

^a NATIONAL LOUIS UNIVERSITY   (United States)

Author keywords

Auditing; Auditing guidelines; Ethics; Fraud; International accounting

Indexed keywords

EID: 17744367137     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909810198724     Document Type: Article

References (405)

1. Abbott, A. (1993, “Italian health sector in disarray following more scandals”, Nature, No. 364, August 19, p. 663.
2. Abelson, A. (1994, “Russian roulette”, Barron's, Vol. 74, August 8, p. 5.
3. Accountancy (1995), “Statement of auditing standard 110, fraud and error”, Vol. 115, March, p. 125.
4. Accountancy (1995), “Statement of auditing standard SAS 120, Consideration of Law and Regulation”, Vol. 115, March, p. 125.
5. Accounting Today (1990), “Big Six firm barred”, July 23.
6. ACFE (1995, Fraud Examiners Manual.
7. ACFE (1996, “AICPA writes statement on fraud in financial audit”, The White Paper, May/June, p. 46.
8. ACFE (1996, “Top fraud fugitive arrested in Bahamas”, The White Paper, May/June, p. 47.
9. AICPA, SAS 1 (1972, Codification of Auditing Standards and Procedures, AICPA, New York, NY.
10. AICPA, SAS 6 (1975, “Related party transactions”, July, AICPA, New York, NY.
11. AICPA (1978, “Commission on auditors’ responsibilities”, Report, Conclusions, and Recommendations, AICPA, New York, NY, p. 32.
12. AICPA, SAS 45 (1983, “Omnibus statement on auditing standards”, August, AICPA, New York, NY,.
13. AICPA (1984, Report on the Study of EDP-related Fraud in the Banking and Insurance Industries, EDP Fraud and Review Task Force, New York, NY.
14. AICPA, SAS 53 (1988, The Auditor's Responsibility to Detect and Report Errors and Irregularities, AICPA, New York, NY.
15. AICPA, SAS 55 (1988, “Consideration of the internal control structure in financial statements”, April, AICPA, New York, NY.
16. AICPA, SAS 60 (1988, The Communication of Control - Structure Related Matters Noted in an Audit, April, AICPA, New York, NY.
17. AICPA, SAS 61 (1988, “Communication with audit committee”, April, AICPA, New York, NY.
18. AICPA SAS 54 (1988, Illegal Acts by Clients, AICPA, New York, NY.
19. AICPA (1991, Accounting Trends and Techniques, AICPA, New York, NY.
20. AICPA (1993a, Meeting the Financial Reporting Needs of the Future: A Commitment from the Public Accounting Profession, AICPA, New York, NY.
21. AICPA (1993b, In the Public Interest: Issues Confronting the Accounting Profession, AICPA, New York, NY.
22. AICPA SAS 82 (1996, Consideration of Fraud in a Financial Statement Audit, AICPA, New York, NY.
23. Albrecht, S.W., Howe, K.R. and Romney (1984, Deterring Fraud: The Internal Auditor's Perspective, IIA Research Foundation, Altamonte Springs, FL.
24. Albrecht, S.W., McDermott, E.A. and Williams, T.L. (1994, “Reducing the cost of fraud”, Internal Auditor, Vol. 51, February, p. 28.
25. Albrecht, S.W., Stice, J.D. and Stocks, K.D. (1993, “What do internal auditors need to know?”, Internal Auditor, Vol. 50, October, pp. 56-9.
26. Albrecht, W.S. (1996a, “Employee fraud”, Internal Auditor, October, p. 26.
27. Albrecht, W.S. (1996b, “The expectation gap”, The White Paper, Vol. 10, September/October, p. 19.
28. Alexander, C.P. (1985, “Crime in the suites”, Time, June 10, p. 56.
29. Alexander, T. (1974, “Waiting for the great computer rip-off”, Fortune, July, p. 146.
30. Allen, B. (1977, “The biggest computer frauds: lessons for the CPAs”, Journal of Accountancy, May, pp. 52-62.
31. Alpert, B.S. (1992, “Federal sentencing guidelines”, Internal Auditor, October, p. 46.
32. Andersen, A. (1963, The First 50 Years, Arthur Andersen, Chicago, IL.
33. Antilla, S. (1995, “Invest $200,000, get 15 percent rate”, New York Times, March 3, p. D1.
34. Apostolu, B. (1985, An Investigation of Internal Auditor Judgment of the Indicators of Potential Fraud: An Analytical Hierarchy Approach, Louisiana State University, Baton Rouge, LA.
35. Archer, G. (1996, “Related parties: still hard to spot”, Accountancy, Vol. 117, January, p. 64.
36. Arena, R.W. (1992, Auditing to Prevent Fraud and Abuse, IIA Research Foundation, Altamonte Springs, FL.
37. Arens, A.A. and Loebbecke, J.K. (1994, Auditing - An Integrated Approach, Prentice-Hall, Englewood Cliffs, NJ.
38. Armstrong, J.E. (1988, “Auditing to detect fraud”, The CPA Journal, September, pp. 78-82.
39. Arnold, W. (1996, “Fraud, nosy web pages torment internet users”, Asian Wall Street Journal Weekly, Vol. 18, March 18, p. 19.
40. Aspen, M. (1992, US district judge, quoted by Alpert, S.B., “Federal Sentencing Guidelines”, The Internal Auditor, October, p. 46.
41. Balinga, W. (1992, “Right to bring securities fraud and RICO action against auditors upheld”, Journal of Accountancy, Vol. 173, June, p. 29.
42. Bannon, L. (1994, “Official admits to tax bribery at Fininvest”, Wall Street Journal, July 26, p. D13.
43. Barlas, S. (1990, “Justice department wants tightening of computer fraud law”, Internal Auditor,October, p. 11.
44. Barlas, S. (1993 “AICPA supports revised fraud detection act”, Management Accounting, Vol. 74, May, p. 9.
45. Barron, D.C., Johnson, D.A., Searfoss, D.G. and Smith, C.H. (1997, “Uncovering irregularities: are we closing the expectation gap?”, The Journal of Accountancy, October.
46. Baum, J. (1994, “Fast friends: stock scandal tars all of Taiwan's main parties”, Far Eastern Economic Review, Vol. 157, October 27, p. 30.
47. Begg, T.E. Jr. (1994, “Using shared liability to combat check fraud”, The Banker Magazine, Vol. 117, November/December, pp. 57-60.
48. Bergstrom, R.J. and Morrison, J.L. (1993, “RICO: has the ultimate weapon been crushed?”, Journal of Accountancy, June, p. 17.
49. Berton, L. (1986, “Grant Thorton finds itself in turmoil”, Wall Street Journal, April 14, p.6.
50. Berton, L. (1988, “Accountants try to keep RICO at bay”, Wall Street Journal, April 29, p. 19.
51. Berton, L. (1992, “Legal beat: Ernst accord may give FDIC leverage”, Wall Street Journal, December 3, p.B11.
52. Berton, L. (1992a, “Holding accountants accountable”, Wall Street Journal, September 22, p. A18.
53. Berton, L. (1996, “Judge dismisses racketeering charges against accountants in DeLorean case”, Wall Street Journal,April, p. B8.
54. Berton, L. and Adler, S. (1992, “CPAs nightmare: how audit of bank cost Price Waterhouse $338 million judgment - firm, which plans to appeal, allegedly failed to spot a weak loan portfolio”, Wall Street Journal, August 14, p. A4.
55. Berton, L. and Truell, P. (1991, “Price Waterhouse's US unit received at least $4 million in fees from BCCI”, Wall Street Journal, November 11, p. A3.
56. Bliss, E.C. and Aoki, I.S. (1997, Are Your Employees Stealing You Blind?, Pfeiffer and Company, San Diego, CA.
57. Bloombecker, B. (1990, Spectacular Computer Crimes, Dow-Jones-Irwin, Homewood, IL.
58. Blum, P. (1994, “Czechs fall prey to financial predators”, The Financial Times, April 26, p. 2.
59. Bohlen, C. (1995, “Bribery as a way of life in italy”, New York Times, December 10, p. 21.
60. Bologna, J.G. (1992, “Thinking like a thief”, Internal Auditor, August 30.
61. Bologna, J.G. (1994, “How to detect and prevent embezzlement”, The White Paper, August/ September, p. 4.
62. Bologna, G.J. and Lindquist, R.J. (1995, Fraud Auditing and Forensic Accounting, John Wiley & Sons, New York, NY.
63. Bologna, J.G., Lindquist, R.J. and Wells, J.T. (1993, The Accountant;s Handbook of Fraud and Commercial Crime, John Wiley & Sons, New York, NY, p. 232.
64. Boockholdt, J.L., Chang, S.Y. and Finley, D.R., (1992, “Using duds to detect fraud”, Internal Auditor, August, pp. 59-68.
65. Borda, R.L. (1987, “Insurance fraud costs billion”, Journal of Commerce, December 3, p. 1.
66. Boynton, W. and Kell, W.G. (1996, Modern Auditing, John Wiley & Sons, New York, NY.
67. Brannigan, M. (1987, “Auditor's downfall shows a man caught in trap of his own making”, The Wall Street Journal, March 4, p. 31.
68. Brannigan, M. and Keoning, R. (1986, “Nine are indicted in the collapse of ESM; US charges firm hid its huge losses”, The Wall Street Journal, April 14, p. 6.
69. Bray, N. (1994, “Scandals knock Deutsche bank's image”, Wall Street Journal, July 5.
70. Brief, A.P., Duketich, J.M., Brown, P.R. and Brett, J.E. (1997, “What's wrong with the treadway commission report?”, Journal of Business Ethics, February, Vol. 183, p. 198.
71. Briloff, A.J. (1991, “Castles of sand”, Wall Street Journal, December 22.
72. Brink, V.Z. and Witt, H. (1982, Modern Internal Auditing, John Wiley & Sons, New York, NY.
73. Calderon, T. and Green, B.P. (1994,“Internal fraud leaves its mark: here's how to spot, trace and prevent it”, National Public Accountant, Vol. 39, August, p. 17.
74. Carmichael, D.R. and Craig, J.L. Jr. (1996, “Proposal to say ‘F’ word in auditing standards”, The CPA Journal, Vol. 6, June, p. 22.
75. Chambers, M. (1985, “Two face charges in bank theft of $323 million”, New York Times, June 28, p. B3.
76. Champlain, J.J. (1995, “Is your wire transfer system secure?”, Internal Auditor, June, p. 56.
77. Chandler, R., Edwards, R. and Anderson, M. (1995, “Changing perceptions of the role of the company auditor, 1980-1940”, Accountancy, Vol. 116, November, p. 138.
78. Chapman, C. (1996, “UK/wistleblower bill fails”, Internal Auditor, October, p. 8.
79. Charfauros, M.V. (1995, Twenty-third Guam Legislature 1995 (First) Regular Session, Bill No. 116, Section 1.
80. Chazen, C., Miller, R.L. and Solomon, K.I. (1985,“When the rules say: ‘see your lawyer’, Journal of Accountancy.
81. Chernoff, J. (1996, “Acquittal puts end to Maxwell pension saga”, Pension & Investment, Vol. 241, February 5, p. 3.
82. Ciferri, L. (1993, “Fiat brass to face flak at shareholders meeting”, Automobile News, June 28, p. 14.
83. Cigna-Healthcare (1994, “Cigna, IBM tech tool targets healthcare fraud”, National Underwriter, Vol. 98, October 3, p. 5.
84. Cisz, M.M. (1997, “Are your employees stealing you blind?”, Book review, Internal Auditor, April, p. 22.
85. Clinard, M.B. (1990, Corporate Corruption. The Abuse of Power, Praeger, New York, NY.
86. Cockburn, D.J. (1993, “Closing the GAP”, CA Magazine, Vol. 126, November, pp. 3-32.
87. Cohen, W.S., US Senator (1995, “The FBI is here”, in Gardner, J.R. (Ed.), The White Paper, August/September, p. 4.
88. Cohenson, M.S. and Dispasquale, R. (1993, “Crime can pay for certified fraud examiners”, The Practical Accountant, Vol. 26, February, pp. 20-2.
89. Cole, I. (1993, “Putting trustees at the head of the table”, Accountancy, Vol. 112, November, p. 77.
90. Collier, P.A., Dixon, R. and Marston, C.L. (1991, “Computer fraud. Research findings from the UK”, Internal Auditor, August, pp. 49-52.
91. Colvin, G.et al.(1983), “Jake Butcher's fall”, Fortune, March 21, p. 7.
92. Cooper, K. and Flory, S. (1976, “Lessons from McKesson and equity funding”, Readings and Cases in Auditing, Dame Publications, Houston, TX.
93. Cottrell, D.M. and Albrecht, W.S. (1994, “Recognizing the symptoms of employee fraud”, Healthcare Financial Management, Vol. 68, May 8, p. 22.
94. Covaleski, J.M. (1994, “Stamping out insurer fraud”, Best's Review, Vol. 95, October, pp. 36-64.
95. Cox, B. (1995, “Montana governor signs tough insurance fraud act”, National Underwriter Property & Casualty-Risk & Benefits Management, Vol. 17, April 24, p. 49.
96. Crane, M. (1993, “Auditors, their clients, fraud and error”, Accountancy, Vol. 112, December p. 95.
97. Crane, T.S. and Slavitt, E. (1997, “Congress accelerates fraud and abuse juggernaut”, American Medical News, Vol. 40, January 13, p. 22.
98. Crowder, N. (1997, “Fraud detection techniques”, Internal Auditor, April, p. 17.
99. Dabney, D.A. (1997, quoted in “Survey shows disturbing retail fraud trend”, IIA Today, February, p. 8.
100. Dalal, S. (1994, “We are not amused: Indian MPs fume over stock-scandal report”, Far Eastern Economic Review, Vol. 157, August 18, p. 54.
101. Dalglish, K. (1994, “A strategy for the twenty-first century”, CA Magazine, Vol. 127, May, p. 3.
102. Dalziel, A. (1996, “Whistleblowing”, Journal of Chartered Accountants of New Zealand, Vol. 75, November, p. 12.
103. Davia, H.R., Coggins, P.C., Wideman, J.C. and Kastantin, J.T. (1992, Management Accountant's Guide to Fraud Discovery and Control, John Wiley & Sons, New York, NY.
104. De Groot, A. (1997, “The Netherlands fraud examiner”, The White Paper, Vol. 2, January-February, p. 23.
105. Demery, P. (1996, “Increasing auditors’ responsibility in finding fraud”, The Practical Accountant, Vol. 29, March, p. 8.
106. Donlan, T.G. (1993, “A bigger whistle: congress pushes accountants to be more accountable”, Barron's, Vol. 73, July 5, p. 10.
107. Donlan, T.G. (1996, “Watering stock”, Barron's, Vol. 76, November 25, p. 66.
108. Duane, W. (1988, “Building together the future”, Internal Auditor, August.
109. Dugan, C.F. and Lechtman, V.L. (1996, “In Russia, bribery ban is causing difficulties”, The National Law Journal, Vol. 19, October, p. C1.
110. Duggan, C. (1995, “Script fraud”, Chemist & Druggist, September 16, p. S1.
111. Echikson, W. (1994, “Will Paris go the way of Rome”, Fortune, Vol. 130, August 8, p. 14.
112. Economist (The) T (1992), “Lord Justice Bingham's report on BCCI affair”, Vol. 325, October 24, p. 88.
113. Economist (The)T (1992a), “BCCI: paper thriller. Report by Senator J. Kerry's Subcommittee,” Vol. 25, October 11, p. 94.
114. Economist (The)(1993), “Ferruzzi: hotting up crisis prompts large stock issue”, Vol. 328, September 14, p. 75.
115. Economist (The) T (1994), “Big buckets always leak most” Vol. 333, November 19, p. 58.
116. Economist (The)(1995),“Hu-bris: Singapore's stock exchange”, Vol. 334, March 4, p. 72.
117. Economist (The)(1995a), “Discredited”, Vol. 336, August 12, p. 62.
118. Economist (The)(1995b),“Miami or bust”, Banco Latino, July 1.
119. Economist (The)(1995c),“Another Italian debt problem”, July 1, p. 68.
120. Economist (The)(1996a),“Simply rotten: Italian finance”, Vol. 338, January 27, p. 66.
121. Economist (The)(1996b),“Same old story”, Vol. 340, September 28.
122. Edgerton, J. (1992, “Employee theft on the rise”, Louisville Courier Journal, October 30.
123. Ehlers, H. (1996, “Building a case”, Internal Auditor, October, p. 38.
124. Eichenwald, K. (1995, “SEC sues Nevada company”, New York Times, April 28, p. D3.
125. Ekong, E. (1995, “Bank on verge of a nervous breakdown”, African Business, July/August, p. 6.
126. Elliot, R.K. and Willingham, J.J. (1980, Management Fraud: Detection and Deterrence, Petrocelli Books, New York, NY.
127. Epstein, M.J. and Geiger, M.A. (1994, “Investor views of audit assurance: recent evidence of the expectation gap”, Journal of Accountancy, Vol. 177, January, pp. 60-2.
128. Ernst & Young (1992, Fraud 1992, Ernst & Young, New York, NY.
129. European (The) T (1996), “New moves to tackle fraud”, May 30, p. S2.
130. Evans, T.E., Taylor, M.E. and Holzmann, O. (1994, International Accounting & Reporting, South-Western Publishing, Cincinnati, OH.
131. Fabrizius, M.P. (1990, “Fire in the field”, Internal Auditor, October, p. 77.
132. Fargason, J.S. (1992, Legal Compliance Auditing and the Federal Sentencing Guidelines, The Institute of Internal Auditors, Altamonte Springs, FL.
133. FASB (1975, Analysis of Issues Related to Criteria for Determining Materiality, FASB, Stamford, CT, March 21.
134. FASB (1982, “Related party disclosures”, Statement of Financial Accounting Standards No. 57, FASB, Norwalk, CT.
135. FDIC (1986, “Chairman sees expanded role for auditors in bank fraud”, Journal of Accountancy, Vol. 162, July, p. 48.
136. FDICIA (1991, Supervisory Guidance on the Implementation Section 112 of the Federal Deposit Insurance Improvement Act, Pub. L. No. 102-105 Stat. 2236, May 14.
137. Federal Register (The)T (1991), “Federal sentencing guidelines”, Vol.56 No. 95, May 16, pp. 27-86.
138. Fialka, J.J. (1993, “BNL-Atlanta chief says audits failed to uncover fraud”, Wall Street Journal, November 10, p. B14.
139. Fiorelli, P.E. and Rooney, C.J. (1997, “COSO and the federal sentencing guidelines”, Internal Auditor, April, p. 57.
140. Fischer v. Kletz (1967) (known asale Express), 266 F. Supp. 180 (SDNY).
141. Flesher, D.L. (1996, Internal Auditing - Standards and Practices, The Institute of Internal Auditors, Altamonte Springs, FL.
142. Flesher, D.L. and Buttross, T.E. (1992, “Whistle-blowing hotlines”, Internal Auditor, August, pp. 54-8.
143. Fortune (1978), Editorial, July 17, p. 95.
144. Frank, I. (1982, “Auditors: not detectives”, Dallas Times Herald, August 29, p. 1.
145. Fraud Examiner Manual (1997), excerpts from “Preventing internal fraud”, The White Paper, Vol. 2, January/February, p. 31.
146. Freedman, J.M. (1993, “IMA research on target”, Management Accounting, Vol. 74, May, p. 70.
147. Freeman, A. and Forcese, C. (1994,“Get tough on corporate crime”, The Toronto Star, November 17.
148. Friedland, J. (1996, “Argentine judge probes IBM contracts with tax agency”, Wall Street Journal, June 20, p. A12.
149. Friedman, A.S. (1994, “Software helps expose claims fraud”, National Underwater, Vol. 98, February 21, p. 7.
150. Friedman, S. (1995, “Strong internal controls are vital”, Journal of Accountancy, Vol. 180, October, p. 90.
151. Friedman, S. (1995, “Pay attention to warning signals”, Journal of Accountancy, Vol. 180, October, p. 88.
152. Gardner, J. (1995, “The FBI is here!” The White Paper, August/September, p. 4.
153. Gardner, J. (1996, “The Valentine's Day Massacre”, The White Paper, May/June, p. 49.
154. Gartland, P. (1995, “Germany as haven for scam and vultures”, The European, Vol. 267, June 23, p. 4.
155. Gauntt, J.E. and Glezen, G.W. (1997, “Analytical auditing procedures”, Internal Auditor, February, p. 56.
156. Gauthier, T.J. (1991, “It's elementary, my dear internal auditor”, Internal Auditor, February, pp. 60-3.
157. Gauthier, Y. (1995, “Forever fraud: interview with N. Inkster”, Internal Auditor, Vol. 52, October, p. 26.
158. Geis, G. (1994, “Fraud in the former Soviet Union”, The White Paper, October/November, p. 3.
159. Gill, J.D. (1996, “Reporting fraud under wistleblower statutes”, The White Paper, May/June, p. 9.
160. Gill, J.D. (1996, “The private securities litigation reform of 1995: securities fraud cases just got tougher”, The White Paper, March/April, p. 9.
161. Goldstein, L.M. (1992, “Favorite frauds”, Internal Auditor, August, pp. 35-40.
162. Graham, A. (1996, “Fraud and soap operas”, Internal Auditor, October, p. 5.
163. Gumbel, P. (1995, “Germany catches the European disease”, Wall Street Journal, July 13, p. A6.
164. Gup, B.E. (1994, “Protecting financial institutions against fraud”, The Bankers Magazine, Vol. 177, May/June, p. 38042.
165. Guy, D.M. and Mancino, J. (1992,“What an auditor does when finding fraud or illegal acts”, Journal of Accountancy, January, p. 103.
166. Hannon, K. (1996, “Tip or tout? The perils of buying on the buzz”, US News & World Report, Vol. 121, December, p. 114.
167. Hansen, J.V., McDonald, J.B. and Messier, W.F. (1996, “A generalized-response model and the analysis of management fraud”, Management Science, Vol. 42, July, p. 1022.
168. Hrisak, D. (1996, “Auditors must sniff out fraud”, The Journal of Chartered Accountants of New Zealand, Vol. 75, July, p. 30.
169. Harris, R.J. and Ricks, T.E. (1994, “Lockheed faces possible suspension on Air Force contracts after indictment”, Wall Street Journal, June 14, p. A12.
170. Horsburgh, P. (1995, Info-sec Super Journal, World Wide Web.
171. Huebner, J. (1996, quoted in Leidig, M. “Slovakia stings EBRD”, The European, November 14.
172. IIA Atlantic City Chapter (1991, “Inventory discrepancies”, Internal Auditor, Vol. 48, December, p. 69.
173. IIA Baltimore Chapter (1992, “$3,000,000 embezzlement”, Internal Auditor, June, p. 74.
174. IIA Baltimore Chapter (1994, “Is it real”, Internal Auditor, June, p. 77.
175. IIA Calgary Chapter (1991, “Just to make sure”, Internal Auditor, February, p. 70.
176. IIA Calgary Chapter (1991, “Count and count again”, Internal Auditor, February, p. 64.
177. IIA Dallas Chapter (1993, “Flood insurance claims all wet”, Internal Auditor, October, p. 74.
178. IIA Dallas Chapter (1993, “$130,000 missing”, Internal Auditor, October, p. 74.
179. IIA Florida West Coast Chapter (1990, “Red flags”, Internal Auditor, October, p. 79.
180. IIA Florida West Coast Chapter (1990, “Pennies add up”, Internal Auditor, October, p. 79.
181. IIA Forth Worth Chapter (1996, “Loan officer stretches limits”, The Internal Auditor, August, p. 67.
182. IIA Houston Chapter (1991, “Drug pilferage”, Internal Auditor, Vol. 48, August, p. 71.
183. IIA Houston Chapter (1993, “Control weaknesses = $60,000”, Internal Auditor, October, p. 74.
184. IIA Houston Chapter (1993, “Recommendations are not suggestions”, Internal Auditor, October, p. 76.
185. IIA Houston Chapter (1997, “Cash disbursement controls”, Internal Auditor, March, p. 80.
186. IIA Mount Diablo Chapter (1993, “Deceitful refunds”, Internal Auditor, October, p. 73.
187. IIA North Jersey Chapter (1995, “Evaporating cash”, Internal Auditor, February, p. 57.
188. IIA North Jersey Chapter (1995, “Good for their health”, Internal Auditor, June, p. 65.
189. IIA Northwest Metro Chicago Chapter (1993, “Commingling of funds”, Internal Auditor, December, p. 75.
190. IIA Round Table (1991, “It's all relative”, Internal Auditor, Vol. 48, October, p. 73.
191. IIA San Francisco Chapter (1993, “Good public relations”, Internal Auditor, October, p. 76.
192. IIA Tucson Chapter (1994, “Uncertain pensions”, Internal Auditor, June, p. 76.
193. IIA Wichita Chapter (1991, “Audit of microcomputers”, Internal Auditor, February, p. 70.
194. IIA Wichita Chapter (1991, “Cash shortage experience”, Internal Auditor, Vol. 48, October, p. 73.
195. Institute of Chartered Accountants in England and Wales (1992, “Expectation gap can be bridged”, Accountancy, Vol. 110, November, p. 11.
196. Institute of Financial Crime Prevention (1986, Red Flags: What Every Manager Should Know about Internal Crime, Institute of Financial Crime Prevention, Austin, TX.
197. Institute of Internal Auditors, SIAS 2 - Communicating Results.
198. Institute of Internal Auditors (1985, SIAS 3 - Deterrence, Detection, Investigation, and Reporting of Fraud, The Institute of Internal Auditors, Altamonte Springs, FL, May.
199. Institute of Internal Auditors (1985, IIA Report on Fraud, IIA Research Foundation, Altamonte Springs, FL.
200. Institute of Internal Auditors (1986,The Role of Internal Auditors in the Deterrence, Detection and Reporting of Fraudulent Financial Reporting, The Institute of Internal Auditors, Altamonte Springs, FL.
201. Institute of Internal Auditors (1988, “The IIA position on whistle-blowing”, Internal Auditor, October, p. 16.
202. Institute of Internal Auditors (1988, Standards for the Professional Practice of Internal Auditing, 2nd ed., The Institute of Internal Auditors, Altamonte Spring, FL.
203. Institute of Internal Auditors (1992, A New Look at Ethics and Fraud, The Institute of Internal Auditors, Altamonte Springs, FL.
204. Institute of Internal Auditors (1992, “Professional standards bulletins (PSB)”, in Gleim, I., CIA Examination Review, Gleim Publications, Gainesville, FL.
205. Institute of Internal Auditors (1992, SIAS 1 - Control: Concepts and Responsibilities, The Institute of Internal Auditors, Maitland, FL.
206. Internal Auditor (1991a), “Audit legislation weaves its way through US Congress”, December, p. 10.
207. Internal Auditor (1991b), “Fax security a grown concern”, Vol. 48, December, p. 9.
208. Internal Auditor (1992a), “Debate over governmental whistle-blower payment”, April, p. 10.
209. Internal Auditor (1992b), “Strengthening whistle-blower protection in the workplace”, June, p. 10.
210. Internal Auditor(1993), “Fraud-prone personality type” August, p. 9.
211. Internal Auditor (1995a), “Employees say it's hard to be ethical in some organizations”, February, p. 9.
212. Internal Auditor(1995b), “To know the future” June, p. 10.
213. Internal Auditor (1995c), “Sales fraud”, Vol. 52, April, pp. 63-6.
214. Internal Auditor (1995d), “, “British Rail fraud inquiry launched” p. 10.
215. Internal Auditor (1996b), “Businesses ignore computer security”, p. 11.
216. Internal Auditor (1996c), “Hackers attack department of defense”, October, p. 10.
217. Internal Auditor (1996d), “UK implements benefit fraud hotlines”, October, p. 11.
218. Internal Auditor (1997), “Corrupt nations ranked”, April, p. 9.
219. Iraola & Klubes (1997, Fraud on the Government: How Citizens Can Fight Health Care and Procurement Fraud Using the Qui Tam Statute, Iraola & Klubes, Washington, DC.
220. IRC (1997, “Tougher stand on insurance fraud endorsed by more Americans, says insurance research council survey”, PR Newswire, January 15, p. 115.
221. Jacobson, A. (1990, How to Detect Fraud through Auditing, IIA Research Foundation, Altamonte Springs, FL.
222. Jacka, M.J. (1995, “Auditing's vision”, Internal Auditor, Vol. 52, June, pp. 46-9.
223. Jayasankaran, S. (1995, “Back to square one: the tangled tale of Malaysia's Ayer Molek”, Far Economic Review, 158, September 21, p. 82.
224. Jeffords, R. Jr., Marchant, M.L. and Bridendall, P.H. (1992, “How useful are the treadway risk factors?”, Internal Auditor, June, p. 60.
225. Jennings, W.L. (1997, “Federal sentencing guidelines: what auditors need to know”, Transmission, Vol. XV, Winter, p. 1.
226. Johnston, J.L. (1995, “Following the trail of financial statement fraud”, Business Credit, Vol. 97, October, pp. 47-8.
227. Journal of Accountancy (1993), “Internal control audit proposal draws fire and praise” Vol. 176, October, p. 20.
228. Kapnick, H. (1980, “Responsibility and detection in management fraud”, Readings and cases in Auditing, Dame Publications, Houston, TX.
229. Kelley, C.M. (1976, “Accountants and auditors vs white collar crime”, The Internal Auditor, 35.
230. Kimelman, J. (1994, “The lonely boy scout”, Financial World, Vol. 163, August 16, p. 50.
231. Klotz, J.M. (1994, “Bribery of foreign officials - a call for change in the law of Canada”, Canadian Bar Review, Vol. 73, December, p.467.
232. Knight and Ridder (1997, “Coastal Mississippi banks will use fingerprints to fight check fraud”, Tribune Business News, January 19.
233. Knutson, P.H. (1994, “In the public interest - is it enough?”, The CPA Journal, Vol. 64, January, p. 32.
234. Knox, J. (1994, “Why auditors don’t find fraud”, Accountancy, Vol. 113, February, p. 128.
235. Koening, R. (1986, “Arthur Andersen is sued in audits of home state”, Wall Street Journal, January 13, p. 4.
236. Konrath, L.F. (1996, Auditing Concepts and Applications, West Publishing, New York, NY.
237. Kovacs, A. (1996, “Unstable markets”, Internal Auditor, Vol. 52, February, p. 30.
238. KPMG Peat Marwick (1993, Fraud Survey Results 1993, KPMG Peat Marwick, New York, NY, p. 2.
239. Kramer, W.M. (1996, “What's tougher than catching the bad guys? Dealing with management”, The White Paper, May/June, p. 6.
240. Kramer, W.M. (1996, “How to develop ‘proactive’ fraud detection computer programs”, The White Paper, September/October, p.6.
241. Lacativo, B.F. (1995, “A risk-based approach to auditing fraud”, Internal Auditing, Vol. 11, Summer, p. 41.
242. Laing, J.R. (1996, “Novatek Redux: catastrophes thick and fast”, Barron's, Vol. 26, November 4, p. 12.
243. Lavelle, M. (1997, “Nations try to match US on Biz bribe law; but lawyers still argue over the meaning of the FCPA”, The National Law Journal, Vol. 19, January 20, p. B1.
244. Lee, T. (1992, “The audit liability crisis: they protest too much”, Accountancy, Vol. 110, December, p. 102.
245. Leiding, M. (1996, “Slovakia stings EBRD”, The European, Vol. 340, November 14, p. 21.
246. Leinicke, L.M., Ostrowsky, J.A. and Rexroad, W.M. (1994, “Fraud hotlines”, Internal Auditor, February.
247. Leinicke, L.M., Rexroad, W.M. and Ward, J.D. (1990, “Computer fraud: it works”, Internal Auditor, August, p. 26.
248. Levi, P.C. (1997, “One step ahead of fraud: new software aids in data extraction”, The White Paper, Vol. 2, January/February, p. 6.
249. Levington, C.A. (1991, “40 years of embezzlement tracking: internal auditor, April, p. 51.
250. Life Insurance Industry (1997, “Plaintiff's law firm announces class action settlement with connecticut General Life Insurance Company”, PR Newswire, January 22, p. 122.
251. Lindquist, R. (1995, “Financial crime investigator”, Management Accounting, Vol. 76, March, pp. 63-64.
252. Loebbecke, J.K. (1987, “Assessing the risk of material irregularities”, Auditing: A Journal of Practice & Theory, Fall, pp. 1-28.
253. Loebbecke, J.K., Eining, M. and Willingham, J.J. (1989, “Auditors’ experience with material irregularities: frequency, nature, and detectability”, Auditing: A Journal of Practice & Theory, Fall, p. 12.
254. Lovell, A. (1993, “Corporate fraud and its challenge to the profession”, Accountancy, Vol. 112, September, pp. 72-3.
255. Lowe, D.J. and Pany, K. (1993, “Expectations of the audit function”, CPA Journal, Vol. 63, August, p.58.
256. Luizzo, A.J. and Van Nostrand G. (1994, “Delving deeper to decipher fraud”, Security Management, Vol. 38, September, p. 113.
257. MacDonald, E. (1996, “Auditors are ending up between a rock and a hard place over securities law”, Wall Street Journal, December 24.
258. McCoy, C.F. (1987, “Financial fraud: theories behind nationwide surge in bank swindles”, Wall Street Journal, October 2, p. 15.
259. McDonald, H. (1995, “Barefoot in Bombay”, Far Eastern Economic Review, Vol. 158, April 20, p. 85.
260. McLeod, D. (1993, “Omaha Indemnity Co's reinsurance fraud charges against Royal American Managers”, Business Insurance, Vol. 27, July 12, p. 16.
261. McLeod, D. (1997, “New campaign against fraud”, AARP Bulletin, April, p. 1
262. McNamee, D. (1996, “Too good to be true”, Internal Auditor, August, pp. 62-3.
263. Marsh, D.et al. (1994), “Something is rotten”, The Financial Times, July 9, p. 8.
264. Marsh, H.L. and Powel, T. (1989, “The audit committee charter: Rx for fraud prevention”, Journal of Accountancy, Vol. 167, February, pp. 55-7.
265. Matsumura, E.M. and Tucker, R.R. (1992, “Fraud detection: a theoretical foundation”, The Accounting Review, Vol. 67, October, pp. 753-82.
266. Mautz, R.K. and Sharaf, H.A. (1961, The Philosophy of Auditing, American Accounting Association.
267. Mautz, R.K., Tiessen, P. and Calson, R.H. (1984, Internal Auditing: Directions and Opportunities, The Institute of Internal Auditors, Altamonte Springs, FL, p. 89.
268. Meall, L. (1995, “How high is the money mountain?”, Accountancy, Vol. 115, January, pp. 38-9.
269. Menkus, B. (1990, “Eight factors contributing to computer fraud”, Internal Auditor, October, pp. 71-3.
270. Miami Daily Business Review (1996), “New York Life Insurance Co. settling $187 million fraud suit but denies allegations”, April 2.
271. Middlemann, C. and Munchau, W. (1995, “Powerhouse economy lacks sophisticated savers”, The Financial Times, September 8, p. 7.
272. Miller, S.H. (1993, “AICPA announces major initiative to strengthen financial reporting and further tort reform prospects”, Journal of Accountancy, Vol. 176, August, pp. 15-16.
273. Morley, R.A. (1994, “Fraud in the north woods”, Internal Auditor, June, p. 75.
274. Mulder, P. (1995, cited in Peter Gartland, P., “Germany a haven from scam and vultures”, The European, Vol. 267, June 23, p. 21.
275. National Underwriter (1992), “Mo. Blues’ programs battles fraud”, Vol. 96, November, p. 9.
276. Nature(1993), “Clean drugs for Italy?”, Vol. 3, August 19.
277. New York Times (1994a), “SEC accord on comptronix”, March 30, p. D7.
278. New York Times (1994b), “SEC suit on towers”, September 22, p. D3.
279. New York Times (1996), “Prosecution at Thyssen Roils German executives”, August 16.
280. Nichols, A. (1996, “Finding fraud in the Internet”, Internal Auditor, October, p. 24.
281. Nnanna, O. (1995, “Nigeria: fraud on the line”, African Business, December, p. 31.
282. Norris, F. (1995, “Fraud can occur at a company, even with auditors checking”, New York Times, September 12, p. D6.
283. O’Connell, V. and Schultz, E.E. (1996, “Greater pension security in Clinton goal”, Wall Street Journal, April 12, p. C25.
284. O’Malley, S.F. (1993a, “Legal liability is having a chilling effect on the auditor's role”, Accounting Horizons, Vol. 7, June, pp. 82-87.
285. O’Malley, S.F. (1993b, “Toward a better understanding of the expectation gap”, CPA Review, Vol. 63, February, pp. 6-7.
286. Palmer, J. (1996, “First-time loser; executive convicted of fraud in Reg S Case”, Barron's, May 13.
287. Palmer, R.D. (1993, “You’re not old as you look”, Internal Auditor, August, p. 64.
288. Palmrose, Z.-V. (1997, “Who got sued?”, Journal of Accountancy, March, p. 67.
289. Pasztor, A. (1995, “Lockheed pleads guilty to conspiring to violate anti-bribery regulations”, Wall Street Journal, January 30, p. B5C.
290. Pope, K. (1995, “European Union's did to its poor nations is wasting billions”, Wall Street Journal, April 3, p. A1.
291. Porter, D.I. (1971, “The insurance manager's responsibility in preventing employee fraud”, The Weekly Underwriter, January 23, p. 23.
292. PR Newswire (1997), “eiss v. Metropolitan Life Insurance fraud case”, January 17, p. 117.
293. Professional Standards Bulletins (PSB) 84-3(1993, “Independence - responsibility for detecting all irregularities”, CIA Review by I. Gleim, University Station, Gainesville, FL.
294. Professional Standards Bulletins (PSB) 85-5, “Professional proficiency - suspected wrongdoing”.
295. Professional Standards Bulletins (PSB) 89-2, “Internal auditing procedures - analytical procedures”.
296. Prosser, W.L. (1971, Handbook of the Law of Torts, West Publishing, St Paul, MN.
297. Protzman, F. (1994, “German bankers defend lending practices”, New York Times, June 23, p. DL.
298. Protzman, F. (1994, “Health-fraud accusations in Germany”, New York Times, May 31, p. 1.
299. Quinney, R. (1964, “The study of white-collar crime. Toward a reorientation in theory and practice”, in Geir, G. and Meyer, R.F. (Eds), White-Collar Crime, Free Press, New York, NY.
300. Rankin, K. (1990, “E&Y Deloitte face $13 billion in S&L damages”, Accounting Today, August 27, p. 1.
301. Rapalus, P. (1996, “Businesses ignore computer security”, Internal Auditor, p. 11.
302. Reis, R. (1996, “10 steps toward avoiding another era of scandals”, Fund Raising Management, Vol. 27, April, p. 46.
303. Ricchiute, D.N. (1996, Auditing, South-Western Publishing, Cincinnati, OH.
304. Robertson, J.C. (1996, Auditing, Irwin, Chicago, IL.
305. Roy, N.P. (1993, “Can honesty be legislated?”, Financial Executive, Vol. 9, January-February, p. 1.
306. Rossow, M.M. (1996, “When your auditor blows the whistle: how to deal with a IOA crisis”, Journal of Corporate Accounting & Finance, Vol. 7, Spring, p.99.
307. Sack, R.J. (1987, “The SEC and the profession: an exercise in balance”, Research in Accounting Regulation, Vol. 1, pp. 167-731996), “Lab fined $187 million for medical billing fraud” November 24.
308. SEC (1940, in the Matter of McKesson & Robbins, Accounting Series Release No. 19.
309. SEC (1976, 12 (b) of Form 8-K, Accounting Series Release No. 165.
310. Sawyer, L. (1988, Internal Auditing, The Institute of Internal Auditors, Altamonte Springs, FL.
311. Schadewitz, H.J. and Blevins, D.R. (1996, “COSO and CFEs. How the treadway commission affects certified fraud examiners”, The White Paper, May/June, p. 35.
312. Schilder, A. (1996, “Research opportunities in auditing in the European Union”, Accounting Horizons, Vol. 10, December, p. 88.
313. Schmedel, S.R. and Berton, L. (1992, “Arthur Andersen copes with effects of tax scandal: tensions rise at accounting firms from actions by consulting unit”, Wall Street Journal, August 6.
314. Schmitt, R.B. and Berton, L. (1994, “Deloitte to pay $312 million to settle US claims related to S&L failure”, Wall Street Journal, March 15, p. A6.
315. Schroeder, M. (1993, “Babysitting the world's emerging bourses”, Business Week, November 1, p. 112.
316. Schulz, J.D. (1994, “Teamsters file racketeering lawsuit against midwest motor express”, Traffic World, Vol. 237, February 7.
317. Schulz, J.D. (1995, “Midwest Motor Express wins in RICO case”, Traffic World, Vol. 243, July 31, p. 34.
318. Schvimmer, A. (1993, “Maxwells charged with asset skimming”, Pension and Investments, Vol. 21, July 26, p. 4.
319. Seamons, Q.F. (1993, “SEC loses in trial against auditor Price Waterhouse”, National Public Accountant, Vol. 38, March, pp. 16-17.
320. Seidman, J.S. (1939, “A case study of employee frauds”, Proceedings of the Fifty-seventh Annual Meeting of the American Institute of Accountants.
321. Shannon, H. (1995, “Criminal statistics”, American Banker, Vol. 160, June 1, p. 8.
322. Shapiro, S. (1994, “Crime and fraud in a new league”, Business Insurance, Vol. 28, December 26, p. 39.
323. Simon, S. (1997, “Ex-chemical trader sentenced to 3 years”, American Banker, April 7, p. 3.
324. Sims, C. (1991, “US joins whistle-blower suing Rockwell”, New York Times, April 29, p. 3.
325. Singleton Green, B. (1994, “What are auditors meant to be doing?”, Accountancy, Vol. 113, February, p. 92.
326. Singleton Green, B. (1995, “If it's not plausible, don’t accept it”, Accountancy, Vol. 116, August, p. 24.
327. Sittenfeld, I. (1996, “Federal sentencing guidelines”, Internal Auditor, April, pp. 56-62.
328. Smith, E.R. (1995, “A positive approach to dealing with embezzlement”, The White Paper, August/September, pp. 17-18.
329. Smith, G.N. (1995, “Spare the rod”, Financial World, Vol. 164, December 5, p. 10.
330. Smith, M.L. and Crumbley, L. (1991, Trap Doors and Trojan Horses, Thomas Herdin & Daughter, Sun Lakes, AZ.
331. Software Toolworks. (1992, “Auditors granted summary judgment in securities case”, Journal of Accountancy, Vol. 174, September, p. 21.
332. Sommer, A.A. (1975, “Accountants: a flexible standard”, Litigation, Winter, pp. 35-9.
333. Sommer, A.A. (1993, “POB annual report stresses liability crises”, Journal of Accountancy, Vol. 175, February, pp. 21-2.
334. Souter, G. (1992, “BCCI to seek billions from auditors”, Business Insurance, Vol. 26, November 2, pp. 23-4.
335. Stenger, M. (1997, quoted in Patrick Crow's “Back to Nigeria”, The Oil and Gas Journal, June 1, p. 21.
336. Stewart, C. (1959, “The nature and prevention of fraud”, The Journal of Accountancy, p. 41.
337. Stodghill, R. (1995, “A mea culpa - and a comeback?”, Business Week, July 3, p. 3.
338. Surety Association of America (1954, Safeguards Against Employee Dishonesty in Business, Surety Association of America, New York, NY.
339. Sutherland, E.H. (1940, “White-collar Criminality”, American Sociological Review, Vol. 5, February, pp. 1-17.
340. Sutton, M.H. (1997a, cited in “SEC leaders discuss the value of independence”, Journal of Accountancy, Vol. 183, February.
341. Sutton, M.H. (1997b, “Auditor independence: the challenge of fact and appearance”, Accounting Horizons, Vol. 11, March, p. 86.
342. Tagliabue, J. (1995, “Italian prosecutors seek fraud trial”, New York Times, December 8, p. D6.
343. Tagliabue, J. (1995, “Gemina inquiry might hurt planned Fiat-Ferruzzi deal”, New York Times, October 9, p. D2.
344. Tate, C.F. (1996, “The truth about audits”, Association Management, Vol. 48, September, p. 32.
345. Taylor, J. (1996, “Montedison of Italy is accused by SEC of hiding millions of dollars in bribes”, The Wall Street Journal, November 22, p. A4.
346. Thomas, P. (1989, “Auditors say Lincoln S&L sham deals were approved by Arthur Young & Co”, Wall Street Journal, November 15, p. A2.
347. Thomas, P. (1990, “The US acts to learn of Keating millions for restitution months after S&L failed”, Wall Street Journal, August 10, p. A12.
348. Thomas, P. (1990a, “RTC discloses insolvent savings and loans’ losses in period”, Wall Street Journal, August 10, p. A12.
349. Thomas, W.C. (1979, “Materiality guidance”, The Journal of Accountancy, February.
350. Thompson, C.M. (1991, “Fraud: the challenge facing internal auditors”, The Internal Auditor, June, p. 69.
351. Thompson, C.M. (1992, “Fighting fraud”, Internal Auditor, August, pp. 18-23.
352. Thompson, C.M. (1992, “Auditee interference and deception”, Internal Auditor, June, p. 73.
353. Thompson, C.M. (1992, “Fraud”, Internal Auditor, August, p. 19.
354. Thompson, C.M. (1993a, “Financial reporting fraud”, Internal Auditor, December p. 66.
355. Thompson, C.M. (1993b, “Fraud findings”, Internal Auditor, February, p. 61.
356. Thompson, C.M. (1993c, “Fraud in the executive suite”, Internal Auditor, Vol. 50, October, p. 68.
357. Thompson, C.M. (1993d, “Bad news bearers”, Internal Auditor, June, p. 64.
358. Thompson, C.M. (1995, “What did we learn in 1994?”, Internal Auditor, February, p. 53.
359. Thornhill, W.T. (1985, “A riskier tomorrow”, The Internal Auditor, April, pp. 28-31.
360. Thornhill, W.T. (1995, Forensic Accounting. How to Investigate Financial Fraud, Irwin, Burr Ridge, IL, 1995.
361. Thornhill, W.T. (1996, “Fraud: input tampering”, Internal Auditing, Vol. 12, Summer, p. 48.
362. Thueson, B.C. (1997, “The land of opportunity”, The White Paper, Vol. 2, January-February, p. 35.
363. Treadway Commission (1987, Report of the National Commission on Fraudulent Reporting.
364. Tucker, J.J. (1988, An Early Contribution of Kenneth W. Stringer. Development and Dissemination of the Audit Risk Model, Rutgers University, New Brunswick, NJ; National Commission on Fraudulent Reporting, 1987, Washington, DC.
365. US Department of Justice (1977, The Investigation of White Collar Crime, Government Printing Office, April, Washington, DC.
366. Van Nostrand, G. and Luizzo, A.J. (1996, “The hidden cost of downsizing”, The White Paper, Vol. 10, September/October, p. 23.
367. Vanasco, R.R. (1992, “FCPA: the American antibribery legislation”, Managerial Auditing Journal, Vol. 7, pp. 24-30.
368. Vinten, G. (1994, Whistleblowing - Subversion or Corporate Citizenship, Paul Chapman Publishing, London.
369. von Schweitzer, H. (1990, “Professional myopia”, Internal Auditor, June, p. 42.
370. Wall Street Journal (1974), “Equity funding chief ordered false figures, ex-officer testifies”, November, p. 4.
371. Wall Street Journal (1976), “IRS finds bribes abroad may have led to tax fraud in accounting for funds” March 9, p. 3.
372. Wall Street Journal (1984), “InterFirst's chief resigns, profit fell in 4th period”, January 19, p. 4.
373. Wall Street Journal (1992), “Inventory chicanery tempts more firms, fools more auditors”, December.
374. Wall Street Journal (1994a), “Italy's Montedison sues Price Waterhouse, seeking $610 million”, April 19.
375. Wall Street Journal (1994b), “Former vice president at Towers Financial pleads guilty to fraud”, September 30, p. B4.
376. Wall Street Journal (1994c), “SEC lodges charges against ex-official of a Florida insurer”, October 14, p. B4.
377. Wall Street Journal (1996a), “Daiwa bank pleads guilty to concealing $1.1 billion in losses” February 19.
378. Wall Street Journal (1996b), “Stock market surprises leads to new Italian market regulations”, October 29.
379. Wall Street Journal (1996c), “Brazilian bank accounting fraud lasted 10 years”, Wall Street Journal, March 6.
380. Wallace, W.A. (1995, Auditing, South-Western College Publishing, Cincinnati, OH.
381. Walker, R. (1993, “In search of relevance”, CA Magazine, Vol. 126, February, p. 26.
382. Warner, A. (1994, “Scam-busters”, The Banker, Vol. 144, May, pp. 68-70.
383. Welch, S.T., Holmes, S.A. and Strawser, R. (1996, “The inhibiting effect of internal auditors in fraud”, Internal Auditing, Vol. 12, Fall, p. 23.
384. Wells, J.T. (1992, “Fraud assessment questioning”, Internal Auditor, August, pp. 24-9.
385. Wells, J.T. (1992, Fraud Examination: Investigative and Audit Procedures, Greenwood Publishing Group, Westport, CT.
386. Wells, J.T. (1993, “Financial Frankensteins”, Internal Auditor, Vol. 50, April, pp. 52-7.
387. Wells, J.T. (1994, “Message from the chairman”, The White Paper, October/November.
388. Wells, J.T. (1994, “The billion dollar paper clip”, Internal Auditor, October, pp. 32-8.
389. Wells, J.T. (1995, “It's more than just accounting”, Internal Auditor, June, p. 13.
390. Wells, J.T. (1997, “A medium rare scheme”, The White Paper, January/February, p. 19.
391. Wells, J.T. (1997, “Message from the chairman”, The White Paper, January/February, p. 4.
392. Wellsj, K. (1992, “Auditor in UK defends role in BCCI report”, The Wall Street Journal, August 14, p. A4.
393. Welton, R.E. (1988, “Pandora's box: a comparison of Federal and State RICO statutes as they affect accountants”, in A Profession in Transition: The Ethical and Legal Responsibilities of Accountants, (DePaul University 1988-1989 Research Symposium), pp. 65-79.
394. White, R.M. (1977, The Entrepreneur's Manual. Business Start-ups, Spin-offs, and Innovation Management, Chilton Book Company, Radnor, PA.
395. White Paper (The)T (1994a), “Fraud update”, August/September.
396. White Paper (The)T (1994b), “Fraud update”, October/November, p. 17.
397. White Paper (The) T (1997), “European office opens”, Vol. 2, January/February, p. 27.
398. Whittington, R.O. and Pany, K. (1995, Principles of Auditing, Irwin, Chicago, IL.
399. Wild, D. (1994, “Keep check on probity during reorganization”, Public Finance, December 9, p. 3.
400. Williams, J. (1993, “Concealing out corruption”, Internal Auditor, Vol. 50, June, pp. 33-7.
401. Wojcik, J. (1993, “Managed care techniques also work on company costs”, Business Insurance, Vol. 27, May 3, p. 3.
402. Yang, C. (1997, “Whistle-blowers on trial”, Business Week, March 24, p. 172.
403. Zelenko, L. and Urban, R. (1994, “Small investors face pyramid collapse”, The European, Vol. 241, December 22, p. 16.
404. Zeune, G.D. (1994, “How to fool auditors”, Business Credit, Vol. 96, October, pp. 27-32.
405. Ziegenfuss, D.E. (1996, “State and local government fraud survey for 1995”, Managerial Auditing Journal, Vol. 9, November, p. 49