篇号：1
题名：Risk management: the reinvention of internal control and the changing role of internal audit
作者：Laura F. Spira, Michael Page
刊名全称或缩写：Accounting, Auditing and Accountability Journal,
年份（卷）： 2003, vol.16 (4), pp640-661
电子链接：http://www.emeraldinsight.com/10.1108/09513570310492335