题目：Management reports after COSO
作者：K. Raghunandan and D. V. Rama.
期刊：Internal Auditor.1994, (8) : 54 59.
链接：http://findarticles.com/p/articles/mi_m4153/is_n4_v51/ai_15687849/
题目：Internal control reports and financial reporting p roblems
作者：McMullen,Dorothy, Raghunandan.
期刊：Accounting Horizons,1996,(14) : 67 75.
链接：实在搜不到了。最近google不行了。。