6SEC. 2003. Final Rule: Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports.
7PCAOB. 2004. Auditing Standard No. 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements.
8PCAOB. 2007. Auditing Standard No. 5 - An Audit of Internal Control Over Financial Reporting that is Integrated with An Audit of Financial Statements.
9COSO.方红星等译.2005.企业风险管理—整合框架.大连:东北财经大学出版社
10Committee of Sponsoring Organizations of the Treadway Commission ( COSO ). Internal Control-Integrated Framework [R]. 1992.
