2Cosmin Dan Eugen.Enhancing Assets' Protection through an Adequate Monitoring of Internal Control System by Internal Audit. Economic Science Seri- es, 2011.20 (2) 491--497.
3Masli A., Peters Gary F., Richardson Vernon J., Sanchez J.MExamining the Potential Benefits of Internal Control Monitoring Technology.Accounting Re- view, 2010.85(3) : 1001-1034.
4方红星,迟国华.内部控制[M].东北财经大学出版社.2011,05.
5COSO. Guidance on Monitoring Internal Control Systems[M].Durham,NC:COSO,2009.
6McDonough,A. Information Economics and Management Systems[M].New York:McGraw-Hill,1963.
7ISACA. Monitoring Internal Control Systems and IT. Rolling Meadows[M].IL:Information Systems Assurance and Control Association(ISACA),2010.
8Davis F D. Perceived Usefulness,Perceived Ease of Use, and User Acceptance of Information Technology[J].MIS Quarterly,1989,(09).
