Skip to main content

References and Further Reading

Official Luxembourg Sources​

  • Commercial Code: Legal requirements for internal controls
  • Law of 19 December 2002: Accounting Law requirements for controls
  • EU Whistleblower Directive (2019/1937): Whistleblower protection requirements
  • Luxembourg Implementation: National implementation of whistleblower directive

Internal Control Resources​

  • COSO Framework: Internal control framework (for reference)
  • Internal Control Guides: Guides on implementing internal controls
  • Control Best Practices: Best practices for SMEs
  • Fraud Prevention Resources: Fraud prevention guides and resources

Fraud Resources​

  • Fraud Detection Guides: Guides on detecting fraud
  • Fraud Prevention: Fraud prevention strategies
  • Fraud Investigation: Fraud investigation procedures
  • Fraud Statistics: Industry fraud statistics

Whistleblower Resources​

  • Whistleblower Directive: EU directive documentation
  • Whistleblower Implementation: Luxembourg implementation guides
  • Reporting Channels: Guidance on establishing reporting channels
  • Protection Procedures: Whistleblower protection procedures

Professional Organizations​

  • Ordre des Experts-Comptables (OEC): https://www.oec.lu - Professional accounting body, internal control guidance
  • House of Entrepreneurship: https://www.cc.lu/en/ho - Business support, internal control guidance
  • Chamber of Commerce: https://www.cc.lu - Business resources, compliance information

Online Resources​

  • Luxembourg Business Portal: https://www.guichet.public.lu - Business registration and compliance information
  • Internal Control Resources: Online resources on internal controls
  • Fraud Prevention: Online fraud prevention resources
  • Whistleblower Information: Whistleblower protection information

Training and Education​

  • OEC Internal Control Training: Professional training programs
  • House of Entrepreneurship Workshops: Internal control workshops
  • Online Internal Control Courses: Web-based training
  • Fraud Awareness Training: Fraud awareness programs

End of Chapter 34 References

End of Chapter 34