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6Tierney,C.,E.Kearney,R.Fernandez.Audit Federal Financial Controls:Sooner Rather than Later Would Sarbanes-Oxley Benefits Federal Financial Management.Journal of Government Financial Management,2004.
7Lori S.Kopp,Ed O’Donnell.The influence of a business-process focus on category knowledge and internal control evaluation[J].Accounting,Organizations and Society,2004(5).
