6Anonymous. 1999. COSO releases landmark study on fraudulent financial reporting. Financial Executive. Morristown: Vol. 15,Iss. 3.
7Anonymous. Dec 2004. Enterprise Risk Management: New ERM Model Is Essential to Financial Reporting Controls. IOMAg Report on Financial Analysis, Planning & Reporting. New York: Vol. 04, Iss. 12.
8Scott, October 2004, COSO ERM Released, Internal Auditor.
9Benson, Tony. 1975. CHANGING NEEDS OF INDUSTRY. Accountancy. London : FEB. Vol. 86, Iss. 978 ; p. 66.
10Christopher E Mandel. Dec 15, 2003. COSO gives a good start to implement ERM. Business Insurance. Chicago:. Vol. 37, Iss.50; p. 12.
