5SEC. 2003. Final Rule: Management's Reports on Internal Control over Financial Statements and Certification of Disclosure in Exchange Act Periodic Reports
6CICA. 2007. Section 5925 - An audit of internal control over financial reporting that is integrated with an audit of financial statements
7U. S. A. 1976. Foreign Corruption Practice Act (FCPA)
8SEC. 1988. No. 34 -25925 Report of Management's Responsibilities
9SEC. 2003. Final Rule: Management's Reports on Internal Control Over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports
10PCAOB. 2004. Auditing Standard No. 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements