2Bedard, J. C., and L. Graham. "Detection and severity classifications of Sarbanes- Oxley section 404 internal control deficiencies" . The Accounting Review 86 (2011).
3Akresh, A.D. "A Risk Model to Opine on Internal Control" . Accounting Horizons 24 (2010).
4Wolfe, C. J., E. G. Mauldin, and M. C. Diaz. "Concede or deny: Do management persuasion tactics affect auditor evaluation of internal control deviations?" The Accounting Review 84, no. 6 (2009).
5PCAOB, Auditing Standard No. 2-An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements, 2004.
6PCAOB, Auditing Standard No. 5 - An Audit of Internal Control over Financial Reporting That Is Integrated with an Audit of Financial Statements, 2007.
