3IIA.The Statement of Responsibilities of Internal Auditor[S].1947.
4The Institute of Internal Auditors(IIA),IIA position paper on resourcing alternatives for the internal audit function[R/OL].http://www.theiia.org.2005.
5Patton J M,Evans J H,Lewis B L.A framework for evaluating internal audit risk[J].Institute of Internal Auditors,1982,25(7):48.
6Moeller R.布林克现代内部审计学(第6版)[M].北京:中国时代经济出版社,2005.
7Kinsella D.Assessing Your Internal Audit Function.[J].Accountancy Ireland,2010,42(2):10-12.