1SEC. Final Rule: Management's Reports on Internal Control over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports. 2003.[EB/OL]. http://www. sec. gov/rules/final/33--8238. htm.
2PCAOB. Auditing Standard No. 5 An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements. 2007. [EB/OL]. http://www. pcaob.org/Rules/Rules-of-the-Board/Auditing_ Standard_5. pdf.
3SEC. Amendments to Rules Regarding Management's Report on Internal Control over Financial Reporting. 2007. [EB/OL]. http ://www. sec. gov/rules/final/2007/33 -- 8809. pdf.
4PCAOB. Auditing Standards 2-An Audit of Internal Control over Financial Reporting Performed in Conjunc- tion with an Audit of Financial Statements. 2004. [EB/OL]. http://www. peaob.org/Rules/Rules-of-the-Board/Auditing_Standard_2.pdf.