1、标题：The relationship between internal audit and senior management: A qualitative analysis of expectations and perceptions
     作者：Gerrit Sarens  and Ignace De Beelde
     期刊：International Journal of Auditing
     时间：2007，vol.10第3期
     链接：http://www3.interscience.wiley.com/journal/118612571/abstract?CRETRY=1&SRETRY=0