1PCAOB Auditing Standard No.2,An Audit of Internal Control Over Financial Statements,Paragraph126.For more on the requirements for controls over fixed assents in PCAOB Auditing Standard No.2,see Paragraph109.7.3 in A.Wayne Avellanet,Guide to the PCAOB Internal Control Statement(New York:RIA,2007).
2See Jan R.Williames,Miller GAAP Guide(New York:Aspen Law &Business,2007),Section 54.09.
3See,e.g.,S.W.Floyd and B.Wcolridge,Building Strategy From the Middle:Reconceptualizing Strategy Process(Thousand Oaks,CA:sage Publications,2008);Zack,op.cit.at note 9.
4C.A.Bartlett and S.Ghoshal.Building Competitive Advantage Through People.MIT Sloan Management Review,2007:36-39.
5A.Wayne Avellanet.Fixed Assets:Internal Controls and Risks.Internal Auditing,2007:6-12.
