2COSO. Guidance on Monitoring Internal Control Systems[R]. The Committee of Sponsor- ing Organizations of the Treadway Commis sion, 2009.
3IIA.Continuous Auditing: Implication for Assurance,Monitoring and Risk Assessment, Research Report [R].The Institute of Internal Auditors Research Foundation ,2005.
4ISACA.Continuous Assurance[R]. Information Systems Audit and Control Association, 2009.
2Davenport C,Thomas H, James E S. The new industrial engineering: information technology and business process redesign [ J ]. Sloan Management Review, 1990 (4) : 11 - 27.
3Chan L,Jee H L,Qian W. Internal and external influences on IT control governance [ J ]. International Journal of Accounting Information Systems ,2007 (8) :225 - 239.
4Tuttle B, Vandervelde S D. An empirical examination of COBIT as an internal control framework for information technology [ J ]. International Journal of Accounting Information System, 2007 (12) : 240 - 263.
