Internal Controls Library

One way to find out more about fraud and its prevention is to read about it. Here we have assembled a list of resources you can use to increase your knowledge of fraud and the controls that help to prevent it.

Of course, this list is not all-inclusive. If you know of other publications or resources you think would be of value to your peers in combatting fraud, please let us know. Working together we can help reduce fraud in government.

The Oregon State Controller’s Division has compiled the following list of publications that may be useful in your battle to combat fraud.
Publication/Title Publisher/Author Edition/Copyright Format
A Global Summary of the Common Body of Knowledge The IIA* 2006 Book
Auditing International Entities: Risks & Practical Challenges The IIA* Second Edition Book
Control Self-Assessment: A Practical Guide The IIA*/Larry Hubbard 2005 Book
Creating a Federal Grant Audit Trail Thompson Interactive November 13, 2008 Compact Disk
Current Topics in Grant Management: Key Issues in Managing Federal Awards Thompson Publishing 2007 Book
Evaluating Internal Controls – A Local Government Manager's Guide GFOA† Second Edition Book
Fraud and Abuse in Nonprofit Organizations: A Guide to Prevention & Detection Gerard M. Zack 2003 Book
Internal Control – Integrated Framework coso‡ 1994 Book
Internal Control – Integrated Framework, Evaluation Tool coso‡ 1994 Book
Internal Control – Integrated Framework, Evaluation Tool coso‡ 1992 Compact Disk
Internal Control – Integrated Framework: Guidance on Monitoring Internal Control Systems, Volume I: Guidance coso‡ 2009 Book
Internal Control – Integrated Framework: Guidance on Monitoring Internal Control Systems, Volume II: Application coso‡ 2009 Book
Internal Control – Integrated Framework: Guidance on Monitoring Internal Control Systems, Volume III: Examples coso‡ 2009 Book
Internal Controls Guide CCH/Wanda A. Wallace Third Edition Book
Techniques for Monitoring Federal Subawards Thompson Publishing Second Edition Book
Using Surveys in Internal Audits The IIA 2009 Book
* The Institute of Internal Auditors
† The Government Finance Officers Association
‡ The Committee of Sponsoring Organizations of the Treadway Commission