5K. Raghunandan and D. V. Rama. Management reports after COSO[J]. Internal Auditor. 1994,(8) :54 -59.
6McMullen,Dorothy, Raghunandan. Internal control reports and financial reporting problems [ J ]. Accounting Horizons, 1996,(14) :67 -75.
7Heather M. Hermanson. An analysis of the demand for reporting on internal control[J]. Accounting Horizons, 2000, (14) :325 -341.
8[美]科斯·哈特·斯蒂格利茨.1999.契约经济学.第一版.北京:经济科学出版社,38/
9Basle Committee on Banking Supervision, Framework for the Evaluation of Internal Control Systems. Basle, Switzerland: Basle Committee on Banking Supervision, 1998.
10Hermanson, H, An analysis of the demand for reporting on internal control[J], Accounting Horizons, 2000, 14 (3).