山大学管理学院《基础会计学》课程开发 年版 5. Steven J. Root, Bevond Coso: Internal Control to Enhance Corporate Governance Wiley, 2002 6,.www.cosoorgEnterpriseRiskManagementIntegratedFrameworkbyCoso 7,The Treasurers role in Leading Companies down the erm Path to Better corporate overnance,Joseph Neu, CFOdirect Network/TreasuryCompliance com, Sept. 2004 http://www.cfodirect.com/cfopublic.nsf/aopencontent?0penagent&coNtent=/cfopublic.n 8, Bringing erM into Focus, Christy Chapman, Internal Auditor, June 2( 9,What is COSo? Defining the Alliance That Defined Internal Control, by Financial Executives Research Foundation, April 2003 http://www.fei.org/rfbookstore/pubdetail.cfmPub=146 10,Preparing for Internal Control Reporting, Executive Summary by ernst Young Spring 2003 http://www.ev.com/global/content.nsf/us/aabs-asSurAnce-AudItCommittee-prepa ring for Internal Control Reporting 11, Guide to the Sarbanes-Oxley Act: Internal Control Reporting Requirements Protiviti, Inc, March 2003 http://www.protiviti.com/portal/site/pro-us/@pgtitle=sarbanes-oxlev%20section%2020 12,COSO Launches New Study to Provide Gui dance on Assessing and managing Enterprise Risks, American Accounting Association, January 2002, Rutgers University accounting. rutgers. edu/raw/aaa, 13,Coso Study on Fraud in Financial Reporting, by Carlo di florio, The 9th International Anti-Corruption Conference, The Papers, October 1999 tp://www.transparencyorg/iacc/9thiacc/papers/dav3/ws7/d3ws7cdflorio.html 14, Does Your Control System Pass the COSO Test?", Tone at the Top, The Institute of Internal Auditors, March 1998.(PDF) http://www.theiia.org/download.cfm?file=57080 15,COSO Based Auditing, by MarkR. Simmons, The Internal Auditor, December 1997 16,What is Coso: Background and Events leading to Internal Control-Integrated Framework, Published by The Committee of Sponsoring Organizations (CoSo)of The National Commission of Fraudulent Financial Reporting the(Treadway Commission) Excerpted from: Appendix A of Internal Control-Integrated Framework (1992) http://www.dartmouthedu/msimmons/internal-auditing/cosois.htm 17,COSo and Self-Assessment, PowerPoint presentation by David B Crawford, CIA cPA, Audit Manager, The University of Texas System Audit office http://www.utsystem.edu/aud/links/coso.ppt中山大学管理学院《基础会计学》课程开发组 年版； 5、Steven J. Root, Beyond Coso : Internal Control to Enhance Corporate Governance， Wiley，2002; 6、.www.coso.org Enterprise Risk Management — Integrated Framework by COSO 7、"The Treasurer's Role in Leading Companies Down the ERM Path to Better Corporate Governance," Joseph Neu, CFOdirect Network/TreasuryCompliance.com, Sept. 2004 http://www.cfodirect.com/cfopublic.nsf/aOpenContent?OpenAgent&content=/cfopublic.n sf/vContent/MSRA-659QSM?open 8、"Bringing ERM into Focus," Christy Chapman, Internal Auditor, June 2003 http://www.theiia.org/iia/index.cfm?doc_id=4229 9、"What is COSO? Defining the Alliance That Defined Internal Control," by Financial Executives Research Foundation, April 2003 http://www.fei.org/rfbookstore/PubDetail.cfm?Pub=146 10、"Preparing for Internal Control Reporting," Executive Summary by Ernst & Young, Spring 2003 http://www.ey.com/global/Content.nsf/US/AABS_-_Assurance_-_Audit_Committee_-_Prepa ring_for_Internal_Control_Reporting 11、"Guide to the Sarbanes-Oxley Act: Internal Control Reporting Requirements," Protiviti, Inc, March 2003 http://www.protiviti.com/portal/site/pro-us/?pgTitle=Sarbanes-Oxley%20Section%2020 404%20FAQs 12 、 "COSO Launches New Study to Provide Guidance on Assessing and Managing Enterprise Risks," American Accounting Association, January 2002, Rutgers University Web site http://accounting.rutgers.edu/raw/aaa/newsarc/cosostudy2.htm 13、"COSO Study on Fraud in Financial Reporting," by Carlo di Florio, The 9th International Anti-Corruption Conference, The Papers, October 1999 http://www.transparency.org/iacc/9th_iacc/papers/day3/ws7/d3ws7_cdflorio.html 14、"Does Your Control System Pass the COSO Test?", Tone at the Top, The Institute of Internal Auditors, March 1998. (PDF) http://www.theiia.org/download.cfm?file=57080 15、"COSO Based Auditing," by Mark R. Simmons, The Internal Auditor, December 1997 http://www.cwu.edu/~atkinsom/coso.htm 16、"What is COSO: Background and Events Leading to Internal Control-Integrated Framework," Published by The Committee of Sponsoring Organizations (COSO) of The National Commission of Fraudulent Financial Reporting the (Treadway Commission), Excerpted from: Appendix A of Internal Control - Integrated Framework (1992). http://www.dartmouth.edu/~msimmons/internal-auditing/cosois.htm 17、"COSO and Self-Assessment," PowerPoint presentation by David B. Crawford, CIA, CPA, Audit Manager, The University of Texas System Audit Office http://www.utsystem.edu/aud/Links/coso.ppt