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1
Black’s Law Dictionary, “What Is FRAUD?,” accessed June 17, 2013, http://thelawdictionary.org/fraud-2.
2
Steve W. Albrecht et al., Fraud Examination, 4th ed. (Mason, OH: Cengage Learning, 2012).
3
“Association of Certified Fraud Examiners – 2012 Report to the Nations,” accessed June 17, 2013, www.acfe.com/rttn.aspx.
4
1
2
Steve W. Albrecht et al.,
3
“Association of Certified Fraud Examiners – 2012 Report to the Nations,” accessed June 17, 2013, www.acfe.com/rttn.aspx.
4
Ibid.
5
Andrew Valentine, “Case Study: Pro-Active Log Review Might Be a Good Idea,” Verizon Enterprise Solutions, accessed April 24, 2014, www.verizonenterprise.com/security/blog/index.xml?postid=1626.
6
Institute of Internal Auditors, the American Institute of Certified Public Accountants, and Association of Certified Fraud Examiners,
7
Financial Reporting Council, “FRC Prohibits the Use of Internal Audit Staff on the External Audit Team,” accessed July 2, 2013, www.frc.org.uk/News-and-Events/FRC-Press/Press/2013/June/FRC-prohibits-the-use-of-internal-audit-staff-on-t.aspx?goback=%2Egde_107948_member_251979920.
8
U.S. Securities and Exchange Commission, “Final Rule: Management’s Report on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports; Rel. No. 33-8238,” accessed June 30, 2013, www.sec.gov/rules/final/33-8238.htm.
9
“Association of Certified Fraud Examiners – 2012 Report to the Nations,” accessed June 17, 2013, www.acfe.com/rttn.aspx.
10
BusinessDictionary.com, “Data Mining,” accessed July 1, 2013, www.businessdictionary.com/definition/data-mining.html.
11
BusinessDictionary.com, “Data Analysis?,” accessed July 1, 2013, www.businessdictionary.com/definition/data-analysis.html.
12
Microsoft Office, “Access Database Software and Applications,” accessed July 13, 2013, http://office.microsoft.com/en-ca/access.
13
Microsoft Office, “Spreadsheet Software, Microsoft Excel,” accessed July 13, 2013, http://office.microsoft.com/en-ca/excel.
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17
“InformationActive.com – Data Analytics for Excel and SQL Databases,” accessed July 13, 2013, www.informationactive.com.
18
Richard Ainsworth, “Zappers & Phantom-Ware: A Global Demand for Tax Fraud Technology,” accessed November 20, 2013, http://taxblog.com/rainsworth/zappers-phantom-ware-a-global-demand-for-tax-fraud-technology.