6Gerrit Sarens, Ignace De Beelde, Patricia Everaert, "Internal audit: A comfort provider to the audit committee",The British Accounting Review , 2009, (41 ). 4.
7Raghunandan, K.R.,Read,W.J.,D.V., "Audit committee composition, gray directors, and interaction with internal auditing",Ac- counting Horizons , 2001,12 : ( 1 ).