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Business Risks Advisors
Kurze Mühren 1
20095 Hamburg
Germany

Tel.  040 / 3290 1150
Fax  040 / 3033 0066
mail@b-r-a.de



Current Issues

Latest Announcements



Research on White-Collar Crime
The perpetrator from within

Study on White-Collar Crime
Almost half of all companies reported fraud incidents

Report to The Nation
Effective controls mitigate risks

8. EU Directive
Enforcing the responsibilities of the auditor



Literature Recommendations 
Albrecht, W. S. & Albrecht C. (2004) Fraud Examination and Prevention, Mason OH: South-Western.  

Bologna, G. J., Lindquist R. J. & Wells, J. T. (1993) The Accountants Handbook of Fraud & Commercial Crime, New York NY: John Wiley & Sons.

Brewer, D. C. (2005) Security Controls for Sarbanes-Oxley Section 404 IT Compliance: Authorization, Authentication, and Access, New York NY: Hungry Minds Inc. 

COSO (2002) Fraudulent Financial Reporting: 1987-1997 - An Analysis of U.S. Public Companies, Committee of Sponsoring Organisations of the Treadway Commission.

Green, S. (2004) Managers Guide to the Sarbanes-Oxley Act: Improving Internal Controls to Prevent Fraud, New York: John Wiley & Sons.

Green, S. (2005) Sarbanes-Oxley and the Board of Directors: Techniques and Best Practices for Corporate Governance, Hoboken New Jersey: John Wiley & Sons.

Hofmann, R. (1997) Unterschlagungsprophylaxe und Unterschlagungsprüfung: Leitfaden zur Verhütung und Aufdeckung unrechtmäßiger Bereicherung im Unternehmen, 2. Auflage, Berlin: Erich Schmidt Verlag.

IFAC (2004) The Auditors Responsibility to Consider Fraud in an Audit of Financial Statements, Revised International Standard on Auditing ISA 240, International Auditing and Assurance Standards Board, International Federation of Accountants.

Lahti, C. & Peterson, R. (2005) Sarbanes-Oxley Compliance Using COBIT and Open Source Tools, New York NY: Syngress Media.

Lander, G. P. (2004) What Is Sarbanes-Oxley?, New York NY: McGraw-Hill Publishing Co. 

Marchetti, A. M. (2005) Beyond Initial Sarbanes-Oxley Compliance: Effective Enterprise Risk Management, Hoboken NJ: John Wiley & Sons.

Moeller, R. R. (2004) Sarbanes-Oxley and the New Internal Auditing Rules, Hoboken NJ: John Wiley & Sons.

Odenthal, R. (2005) Kriminalität am Arbeitsplatz: Korruption und Unterschlagung durch Mitarbeiter erkennen und verhindern, Wiesbaden: Gabler.

Peemöller, V. H. & Hofmann, S. (2005) Bilanzskandale: Delikte und Gegenmaßnahmen, Berlin, Erich Schmidt Verlag

Ramos, M. (2005) The Sarbanes-Oxley Section 404 Implementation Toolkit: Practice Aids for Managers and Auditors, Hoboken NJ: John Wiley & Sons.

Rose-Ackerman, S. (1999) Corruption and Government: Causes, Consequences and Reform, Cambridge: Cambridge University Press.
 


Wells, J. T. (1997) Occupational Fraud and Abuse, Austin TX: Obsidian Publishing.

Links
The German Federal Police website
Bundeskriminalamt (BKA)
www.bka.de

The association of fraud specialists
Associaton of Certified Fraud Examiners (ACFE)
www.acfe.com

The association of internal auditors in Germany
The German Institute for Internal Audit (IIR)
www.iir-ev.de

The internationally recognised organisation that fights corruption
Transparency International
www.transparency.de

The association of internal audit specialists
The Institute of Internal Auditors
www.theiia.org

A German association that promotes the fight against white-collar crime and corruption in companies and other organisations
Forum Wirtschaftskriminalität
www.forum-wirtschaftskriminalitaet.de

Important Notice:
Business Risks Advisors endeavours to provide only correct and complete information on this homepage. However, we cannot take any warranty for the completeness, correctness and topicality. This pertains especially to contents of external links. We stress that the provider of these links has the sole responsibility for their content. Therefore, Business Risks Advisors will not be made liable for any contents found on any external links.



 
 
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