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# Acknowledgements

This free course was written by Vera Krahmal, Chengruizhi Ma and Deborah Wood.

Except for third party materials and otherwise stated (see terms and conditions), this content is made available under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 Licence.

The material acknowledged below is Proprietary and used under licence (not subject to Creative Commons Licence). Grateful acknowledgement is made to the following sources for permission to reproduce material in this free course:

## Figures:

Course image: fatmawatilauda / 123rf.com

Figure 1: © Morakot Kawinchan / iStock / Getty Images Plus

Figure 2: © Eitchiko / Shutterstock

Figure 3: © Konstantin Inozemtcev / 123rf.com

Figure 4: Taken from https://www.unodc.org/unodc/en/money-laundering/overview.html , © United Nations Office on Drugs and crime

Figure 5: sesame / Getty Images

Figure 6: Adapted from McNally, J. Stephen., The 2013 COSO Framework & SOX Compliance Available @ https://www.coso.org/guidance-on-ic ., © [2013] Committee of Sponsoring Organizations of the Treadway Commission (COSO). All rights reserved.

Figure 7: Adapted from © Zerbor | Dreamstime.com

Figure 8: © MaDedee / Shutterstock

Figure 9: Adapted from The Fraud Triangle Model by Donald R. Cressey Available @ Eric Gerard Ruiz, CPA, (2022) What Is the Fraud Triangle in Accounting?, Fit Small Business, https://fitsmallbusiness.com/what-is-the-fraud-triangle/.

Figure 10: Taken from https://www.wallstreetmojo.com/tax-evasion/

Figure 11: © M-SUR / Shutterstock

Every effort has been made to contact copyright owners. If any have been inadvertently overlooked, the publishers will be pleased to make the necessary arrangements at the first opportunity.

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OpenLearn - Corporate fraud and criminal behaviour
Except for third party materials and otherwise, this content is made available under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 Licence, full copyright detail can be found in the acknowledgements section. Please see full copyright statement for details.