3Anonymous. 1999. COSO releases landmark study on fraudulent financial reporting. Financial Executive. Morristown: Vol. 15,Iss. 3.
4Anonymous. 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.
5Scott, October 2004, COSO ERM Released, Internal Auditor.
6Benson, Tony. 1975. CHANGING NEEDS OF INDUSTRY. Accountancy. London : FEB. Vol. 86, Iss. 978 ; p. 66.
7Christopher E Mandel. Dec 15, 2003. COSO gives a good start to implement ERM. Business Insurance. Chicago:. Vol. 37, Iss.50; p. 12.
8Craig, James L. 1993, A call for leadership. The CPA Journal, ABIflNFORM Global; 4th pg. 6.
9Dana R Hermanson, Nov/Dec 2003. THE IMPLICATIONS OF COSOS PROPOSED ERM FRAMEWORK, Internal Auditing;ABI/INFORM Global, p41 -43.
10David Wood, Scott Randall. Nov 15, 2004. Implementing ERM requires integated approach. Oil & Gas Journal. Tulsa:.Vol. 102, Iss. 43 ; p. 28.
