5[5]Christopher Pollitt,Xavier Girre.Robert Mul:Auditor's Consideration of Internal Audit Function.Harcourt Brace& Company.New Youk London San Diego,1999
6中国内部审计协会.内部审计具体准则[Z].北京:2005.
7The Institute of Internal Auditors,The Profesional Framework. International Standards for the Professional Practice of Internal Auditing,
8The Institute of Internal Auditors.Internal Auditing's Role in Sections 302 &nd 404 of the U.S. Sarbanes-0xley Act of 2002[0L].www.theiia.org. 2004
9Abdel-khalik, A.R., D.Snowball, and J.H. Wragge. The effects of certain internal audit variables on the planning of external audit programs. The Accounting Review, April (1983): 215-227.
10Barrett. M. J. and V.Z.Brink.1980.Evaluating Internal/External Audit Services and Relationships. Ahamonte Springs, FL: The Institute of Internal Auditors, Inc.