| 期刊論文| 1. | Wolfe, D. T.、Hermanson, D. R.(2004)。The Fraud Diamond: Considering the Four Elements of Fraud。The CPA Journal，74(12)，38-42。   | | 2. | Todd, J. D.、Welch, S. T.、Welch, O. J.、Holmes, S. A.(1999)。Insurer vs. Insurance Fraud: Characteristics and Detection。Journal of Insurance Issues，22(2)，103-124。 | | 3. | Howe, M. A.、Malgwi, C. A.(2006)。Playing the Ponies: A 5 Million Embezzlement Case。Journal of Education for Business，82(1)，27-33。 | | 4. | Mackevičius, J.、Giriūnas, L.(2013)。Transformational Research of the Fraud Triangle。Ekonomika，92(4)，150-163。 | | 5. | Albrecht, W. S.、Albrecht, C.、Albrecht, C. C.(2008)。Current Trends in Fraud and Its Detection。Information Security Journal: A Global Perspective，17(1)，2-12。 | | 6. | Abdullahi, R.、Mansor, N.(2015)。Fraud Triangle Theory and Fraud Diamond Theory: Understanding the Convergent and Divergent for Future Research。International Journal of Academic Research in Accounting, Finance and Management Sciences，5(4)，38-45。 | 學位論文| 1. | 羅正安(2005)。從博達案件探討公司治理、內部控制與內部稽核人員的角色定位(碩士論文)。義守大學。 延伸查詢 | 圖書| 1. | Ramakrishina, Saloni P.。Enterprise Compliance Risk Management。 | | 2. | 陳張(1994)。企業內部控制與稽核制度--規劃．設計．實務。超越企管。 延伸查詢 | | 3. | 李建華(1992)。內部控制．稽核制度設計與實務。超越企管。 延伸查詢 | | 4. | Golden, T. W.、Skalak, S. L.、Clayton, M. M.、Pill, J. S.(2012)。A Guide to Forensic Accounting Investigation。 | 其他| 1. | International Association of Insurance Supervisors(2011)。Application Paper on deterring, preventing, detecting, reporting and remedying Fraud in Insurance，https://www.iaisweb.org/page/supervisory-material/application-papers。 | | 2. | Committee of Sponsoring Organizations of the Treadway Commission(2013)。2012 Internal Control--Integrated Framework，https://www.caat.or.th/wp-content/uploads/2019/01/COSO-Internal-Control-Integrated-Framework-2013.pdf。 | | 3. | Association of Certified Fraud Examiners(2020)。Anti-Fraud Playbook: The Best Defense Is a Good Offense。 | | 4. | Association of Certified Fraud Examiners，Committee of Sponsoring Organizations of the Treadway Commission。Fraud Risk Management Guide Executive Summary，https://www.coso.org/Pages/guidance.aspx。 | | 5. | Committee of Sponsoring Organizations of the Treadway Commission(2019)。Internal Control--Integrated Framework，https://www.coso.org/Pages/ic.aspx。 | | 6. | Thakur, Madhuri(2021)。What is Fraud Triangle?，https://www.wallstreetmojo.com/fraud-triangle/。 | | 7. | International Association of Insurance Supervisors。Insurance Core Principles and Common Framework for the Supervision of Internationally Active Insurance Groups，https://www.iaisweb.org/page/news/press-releases-prior-to-2014/file/87170/iais-icps-and-comframe。 | |