以下供参考:HeatherM.Hermanson.AnAnalysisoftheDemandforReportingonInternalControl.JournalofInformationSystems,2019,1:63—81.TheInstituteofInternalAuditors.UKandIreland,PositionStatement:RiskBasedInternalAuditing,London:IIAUKandInland,2003.JeffreyDoylea、WeiliGebandSarahMcVay.Determinantsofweaknessesininternalcontroloverfinancialreporting.JournalofAccountingandEconomics.September2019,pp193-223.AndrewJ.Leone.Factorsrelatedtointernalcontroldisclosure:AdiscussionofAshbaugh,Collins,andKinney2019andDoyle,Ge,andMcVay2019.JournalofAccountingandEconomics.2019,September:pp224-237。
符翩翩2019-12-21 13:38:19