Contents
Appendices · 6 min read
Sources and Further Reading
The public bodies, frameworks, and references that ground the methods in this guidebook.
01Primary sources
- Association of Certified Fraud Examiners (ACFE) — Report to the Nations on Occupational Fraud.
- American Institute of CPAs (AICPA) — SAS 99 consideration of fraud in a financial statement audit.
- Committee of Sponsoring Organizations (COSO) — Internal Control framework.
- U.S. Small Business Administration — guidance on internal controls for small entities.
- Secretary of State business and UCC registries — public formation and lien records.
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Every chapter, worksheet, and checklist in one edition you can annotate.
Buy the guidebookMore in Appendices
Appendix A · Master Review Checklist
Every phase compressed into one checklist you can work through in order.
Appendix B · Transaction Review Worksheet
A one-page worksheet for examining a single suspicious transaction.
Appendix C · Records and Evidence Log
The chain-of-custody log that makes your evidence defensible.
Appendix D · Control and Adviser Worksheet
The controls to implement and the advisers to engage, in order.