2The Committee of Sponsoring Organizations of the Treadway Commisson, 1992, Internal Control-Integrated Framework, Jersey City, NJ.COSO.
3The Committee on Law and accounting, 1994, Management Reports on Internal Control A Legal Perspective, The Business Lawyer, February.
4COSO, 1994, "'Addendum to Reporting to External Parties", lnternal Control-Integrated Framwork, Jersey City, NJ.COSO. COSO, 2004, Enterprise Risk Management -- Integrated Framework, Jersey City, NJ.COSO.
