2Basle Committee on Banking Supervision, Framework for the Evaluation of Internal Control Systems. Basle, Switzerland: Basle Committee on Banking Supervision, 1998. 被引量:1
3Hermanson, H, An analysis of the demand for reporting on internal control[J], Accounting Horizons, 2000, 14 (3). 被引量:1
4Krishnan, J, Audit committee quality and internal control: An empirical analysis[J], The Accounting Review, 2005, 80 (2). 被引量:1
5Public Company Accounting Oversight Board (PCAOB), An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements, 2004, Auditing Standard No. 2. Washington, D.C.: PCAOB. 被引量:1
6Ramos, M, Section 404 compliance in the annual report[J], Journal of Accountancy, 2004, 198 (4): 43-48. 被引量:1
7The Committee of Sponsoring Organization of the Treadway Committee, Enterprise Risk Management Integrated Framework, 2004. 被引量:1
8Ta-Ming Liu, The case analysis on failures of Enterprise Internal Control in China's Mainland[J], The Journal of American Academy of Business, 2005, 7. 被引量:1