7Basle Committee on Banking Supervision.Framework for Internal Control Systems in Banking Organizations, Basle, 1998.
8Criteria of Control Board, Canadian Institute of Chartered Accountants.Guidance on Control, Criteria of Control Board, 1995.
9Criteria of Control Board, Canadian Institute of Chartered Accountants .Guidance for Directors Dealing with Risk in the Boardroom, Criteria of Control Board, 2000.
10The Committee of Sponsoring Organizations of Treadway Commission ( COSO ).Internal Control Integrated Framework, COSO, 1992.