References
“Internal Control – Integrated Framework: Executive Summary”. The Committee of Sponsoring Organizations of the Treadway Commission. Available online at: http://www.coso.org/.
“IT Control Objectives for Sarbanes-Oxley: The Role of IT in the Design and Implementation of Internal Control over Financial Reporting”. 2nd Edition. IT Governance Institute. September 2006.
“COBIT 4.1: Framework, Control Objectives, Management Guidelines, Maturity Models”. IT Governance Institute. 2007.
“Auditing Standard No. 5 – An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements”. Public Company Accounting Oversight Board. June 12, 2007.
“Board Approves New Audit Standard For Internal Control Over Financial Reporting and, separately, Recommendations on Inspection Frequency Rule”. Public Company Accounting Oversight Board Press Release. May 24, 2007. Available online at: http://pcaobus.org/News_and_Events/News/2007/05-24.aspx.