5James A. Tackett, Fran Wolf and Gregory A, Claypool. Internal Control under Sarbanes-Oxley:A Critical Exam- ination [J]. Managerial Auditing Journal, 2006, 21 (3): 317-323.
6PCAOB. Auditing Standards 2-An Audit of Internal Control over Financial Reporting Performed in Conjunc- tion with an Audit of Financial Stantements.2004 [EB/OL]. http://www.pcaob.org/rnles/rules_of_the_Board/Au diting_Standard_2.pdf.
7PCAOB. Auditing Standard 5-An Audit of Internal Control over Financial Reporting That is integrated with an Audit of Financial Stantements.2007 [EB/OL].http://www.pcaob.org/rules/rules_of_the_Board/Auditin__Standar d_5.pdf.
8COSO.COSO企业风险管理整合框架:中文版[M].大连:东北财经大学出版社,2005.
9American Diabetes Association.Clinical Practice Recommendations Diabetes Care,2004,27(Supp1.1).
