4Dittenhofer M. 2001. Internal auditing effectiveness: an expansion of present methods [J]. Managerial Auditing Journal, 16 (8)- 443-450.
5Gullapalli, D. 2004. Grasping 'internal controls' [J]. Wall Street Journal (November), 3: C1, C3.
6Hermanson, D.R., Daniel M. Ivancevich, Susan H. Ivancevich. 2008. Building an effective internal audit function: learning from SOX Section 404 reports [J]. Review of Business (Winter), 28 (2): 13-28.
7Moody's Investors Service. 2004. Section 404 reports on internal control: Impact on ratings will depend on nature of material weaknesses reported [EB/OL]. http://www.complianceweek.com/s/documents/Moodys%20Section%20404.pdf.
8PricewaterhouseCoopers. 2005. Sarbanes Oxley Section 404: A summary of the major obstacles facing foreign private issuers ( 'FPIs' ) in Asia in achieving S404 compliance [R].
