5[3]Ellen M Heffes. Changes since Sarbanes - Oxley: Financial Executive/Deloitte & Touche survey. Financial Executive. Oct 2003.
6[4]McMullen, Dorothy A; Raghunandan, K; Rama, D V. Internal control reports and financial reporting problems. Accounting Horizons.Dec 1996.
7[5]Kathleen Hickey. Anunexpected reckoning. Joumal of Commerce. New York: Dec 22. 2003.
8Applegate D and T Wills. 1999. Integrating the COSO. Internal Auditor (December) : pp60-66.
9Heather M. Hermanson. 2000. An analysis of the Demand for Reporting on Internal Control. Accounting Horizons 14(September) : pp325-341.
10McMullen, D A, K Reghunandan, and D V Rama. 1996. Internal control reports and financial reporting problems. Accounting Horizons 10(December) :pp67-75.
