메뉴 건너뛰기




Volumn 10, Issue 6, 1995, Pages 17-48

Reporting on the entity's control structure: An international perspective: The role of professional associations and others in promulgating standards for internal control reporting in the USA and worldwide

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84879063784     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909510147084     Document Type: Article
Times cited : (4)

References (169)
  • 2
    • 0010870679 scopus 로고
    • Two decades of rediscovery: the benefits of internal auditing
    • Spring
    • Boyle, E.J., “Two decades of rediscovery: the benefits of internal auditing”, Internal Auditing, Vol. 8, Spring 1993, pp. 3–9.
    • (1993) Internal Auditing , vol.8 , pp. 3-9
    • Boyle, E.J.1
  • 3
    • 84948192181 scopus 로고
    • How BCCI's accounts won stamp of approval
    • 16 September
    • Lohr, S., “How BCCI's accounts won stamp of approval”, New York Times, 16 September 1991.
    • (1991) New York Times
    • Lohr, S.1
  • 4
    • 77649136283 scopus 로고
    • Reporting on internal control
    • August
    • Wallace, W.A. and White, G.T., “Reporting on internal control”, Internal Auditor, August 1994, pp. 40–2.
    • (1994) Internal Auditor , pp. 40-42
    • Wallace, W.A.1    White, G.T.2
  • 5
    • 84948222654 scopus 로고
    • Letter addressed to Robert May, chairman of COSO”, 16 March 1992, reprinted in Thomas Kelley's “COSO Report
    • February
    • Chapin, D.H., “Letter addressed to Robert May, chairman of COSO”, 16 March 1992, reprinted in Thomas Kelley's “COSO Report”, Journal of Accountancy, February 1993, p. 10.
    • (1993) Journal of Accountancy , pp. 10
    • Chapin, D.H.1
  • 6
    • 84948212738 scopus 로고
    • Internal and operational audit
    • July/August
    • Cafferky, J.J., “Internal and operational audit”, Management Accounting — London, Vol. 68, July/August 1990, p. 56.
    • (1990) Management Accounting — London , vol.68 , pp. 56
    • Cafferky, J.J.1
  • 9
    • 84948198793 scopus 로고
    • SAP 29, Committee on Auditing Procedures/AICPA, New York, NY
    • American Institute of Certified Public Accountants (AICPA), Scope of the Independent Auditor's Review of Internal Control, SAP 29, Committee on Auditing Procedures/AICPA, New York, NY, 1958.
    • (1958) Scope of the Independent Auditor's Review of Internal Control
  • 10
    • 84948199145 scopus 로고
    • American Institute of Certified Public Accountants (AICPA), SAS 30, AICPA, New York, NY
    • American Institute of Certified Public Accountants (AICPA), Reporting on Internal Control, SAS 30, AICPA, New York, NY, 1980.
    • (1980) Reporting on Internal Control
  • 12
    • 0002329003 scopus 로고
    • Macmillan, New York, NY
    • Wallace, W.A., Auditing, Macmillan, New York, NY, 1986.
    • (1986) Auditing
    • Wallace, W.A.1
  • 13
    • 84948195725 scopus 로고
    • SAS 32, AICPA, New York, NY
    • American Institute of Certified Public Accountants (AICPA), SAS 32, Adequacy of Disclosure, AICPA, New York, NY, 1980.
    • (1980) Adequacy of Disclosure
  • 15
    • 0011405814 scopus 로고
    • Institute of Internal Auditors, Altamonte Springs, FL
    • Sawyer, L.B., Internal Auditing, Institute of Internal Auditors, Altamonte Springs, FL, 1988.
    • (1988) Internal Auditing
    • Sawyer, L.B.1
  • 17
    • 0346896559 scopus 로고
    • Decentralized operational auditing — the effectiveness use of the internal audit function
    • Winter
    • Haley, D.C. and McKeon, J.M., “Decentralized operational auditing — the effectiveness use of the internal audit function”, Mid-Atlantic Journal of Business, Vol. 26, Winter 1990, pp. 81–89.
    • (1990) Mid-Atlantic Journal of Business , vol.26 , pp. 81-89
    • Haley, D.C.1    McKeon, J.M.2
  • 19
    • 84948216639 scopus 로고
    • The possible impact of SAS 60 on the entity's internal audit function
    • Spring
    • Senteney, D.L. and Strawser, J.R., “The possible impact of SAS 60 on the entity's internal audit function”, Internal Auditing, Vol. 4, Spring 1989, pp. 33–39.
    • (1989) Internal Auditing , vol.4 , pp. 33-39
    • Senteney, D.L.1    Strawser, J.R.2
  • 20
  • 22
    • 84948207558 scopus 로고
    • Developing a constructive relationship under the guidance of SAS No. 65
    • Autumn
    • Braiotta, L. Jr. and Marsh, H., “Developing a constructive relationship under the guidance of SAS No. 65”, Internal Auditing, Vol. 8, Autumn 1992, pp. 3–11.
    • (1992) Internal Auditing , vol.8 , pp. 3-11
    • Braiotta, L.1    Marsh, H.2
  • 23
    • 84948230232 scopus 로고
    • 20 questions
    • October
    • Mills, O. Jr., “20 questions”, Internal Auditor, October 1991, p. 24.
    • (1991) Internal Auditor , pp. 24
    • Mills, O.1
  • 24
    • 84948219115 scopus 로고
    • SSAE 1, AICPA, New York, NY
    • American Institute of Certified Public Accountants (AICPA), Attestation Standards, SSAE 1, AICPA, New York, NY, 1986, pp. 26–8.
    • (1986) Attestation Standards , pp. 26-28
  • 26
    • 84948217354 scopus 로고
    • SSAE 3, AICPA, New York, NY
    • American Institute of Certified Public Accountants (AICPA), Compliance Attestation, SSAE 3, AICPA, New York, NY, 1993.
    • (1993) Compliance Attestation
  • 27
    • 84948210238 scopus 로고
    • The meaning of compliance attestation
    • April
    • Bogan, W.R. and Conn, W.T., “The meaning of compliance attestation”, Journal of Accountancy, Vol. 177, April 1994, pp. 59–64.
    • (1994) Journal of Accountancy , vol.177 , pp. 59-64
    • Bogan, W.R.1    Conn, W.T.2
  • 29
    • 0011424306 scopus 로고
    • Meeting the financial needs of the future: a public commitment from the public accounting profession
    • August
    • American Institute of Certified Public Accountants (AICPA), “Meeting the financial needs of the future: a public commitment from the public accounting profession”, Journal of Accountancy, August 1993, pp. 17–19.
    • (1993) Journal of Accountancy , pp. 17-19
  • 30
    • 37449019948 scopus 로고
    • Reporting by independent auditors on internal controls
    • October
    • Shuetze, W.P., “Reporting by independent auditors on internal controls”, CPA Journal, Vol. 63, October 1993, pp. 40–43.
    • (1993) CPA Journal , vol.63 , pp. 40-43
    • Shuetze, W.P.1
  • 33
    • 7244241513 scopus 로고
    • How has internal auditing evolved since 1941?
    • June
    • Courtemanche, G., “How has internal auditing evolved since 1941?”, Internal Auditing, June 1991, pp. 106–9.
    • (1991) Internal Auditing , pp. 106-109
    • Courtemanche, G.1
  • 34
    • 0002187975 scopus 로고
    • Internal auditing: practice and professionalism
    • June
    • Sawyer, L.B., “Internal auditing: practice and professionalism”, Internal Auditor, June 1991, pp. 38–42.
    • (1991) Internal Auditor , pp. 38-42
    • Sawyer, L.B.1
  • 35
    • 84914775088 scopus 로고
    • Forward from fifty
    • June
    • Brink, V.Z., “Forward from fifty”, Internal Auditor, June 1991, pp. 8–12.
    • (1991) Internal Auditor , pp. 8-12
    • Brink, V.Z.1
  • 37
    • 84948188749 scopus 로고
    • SIAS No. 1, IIA, Altamonte Springs, FL
    • Institute of Internal Auditors (IIA), Control — Concept and Responsibilities, SIAS No. 1, IIA, Altamonte Springs, FL, 1983.
    • (1983) Control — Concept and Responsibilities
  • 40
    • 84948203729 scopus 로고
    • The IIA's response to the SEC's proposed rules for the report of management's responsibilities
    • February
    • Institute of Internal Auditors (IIA), “The IIA's response to the SEC's proposed rules for the report of management's responsibilities”, Internal Auditor, Vol. 45, February 1989, pp. 39–41.
    • (1989) Internal Auditor , vol.45 , pp. 39-41
  • 41
    • 84948204452 scopus 로고
    • IIA, Altamonte Springs, FL, December
    • Institute of Internal Auditors (IIA), ED — Summary Reporting on Internal Control, IIA, Altamonte Springs, FL, December 1993.
    • (1993) ED — Summary Reporting on Internal Control
  • 43
    • 84948222784 scopus 로고
    • at 600-03 (to be codified at 17 C.F.R. No. 229.703(c)
    • Securities and Exchange Commission, Management's Responsibilities, at 600-03 (to be codified at 17 C.F.R. No. 229.703(c), 1988.
    • (1988) Management's Responsibilities
  • 44
    • 84948221103 scopus 로고
    • Exchange Act Release No. 15,772, Fed. Sec. 1, Rep. No. 82,063, 30 April
    • Securities and Exchange Commission, Statement of Management on Internal Control, Exchange Act Release No. 15,772, Fed. Sec. 1, Rep. No. 82,063, 30 April 1979.
    • (1979) Statement of Management on Internal Control
  • 45
    • 84948227924 scopus 로고
    • Statement on withdrawal of proposal to require reports on internal accounting control
    • Exchange Release No. 16,877, 6 June
    • Securities and Exchange Commission, “Statement on withdrawal of proposal to require reports on internal accounting control”, Statement of Management Accounting Control, Exchange Release No. 16,877, 6 June 1980.
    • (1980) Statement of Management Accounting Control
  • 46
    • 77249136559 scopus 로고
    • Internal control reporting
    • June
    • Verschoor, C.C., “Internal control reporting”, Internal Auditor, June 1992, pp. 39–41.
    • (1992) Internal Auditor , pp. 39-41
    • Verschoor, C.C.1
  • 47
    • 84948227562 scopus 로고
    • Management responsibility statements in annual reports
    • Fall
    • Bagby, J.N. and Kintzele, M., “Management responsibility statements in annual reports”, Internal Auditing, Vol. 6, Fall 1990, pp. 47–60.
    • (1990) Internal Auditing , vol.6 , pp. 47-60
    • Bagby, J.N.1    Kintzele, M.2
  • 48
    • 84948222754 scopus 로고
    • COSO issues addendum”, in “Update
    • June
    • Bowsher, C.A., “COSO issues addendum”, in “Update”, Internal Auditor, June 1994, p. 11.
    • (1994) Internal Auditor , pp. 11
    • Bowsher, C.A.1
  • 51
    • 84948190885 scopus 로고
    • A report on the success of the financial integrity act
    • Autumn
    • Apostolou, N.G., “A report on the success of the financial integrity act”, Internal Auditing, Vol. 6, Autumn 1990, pp. 78–82.
    • (1990) Internal Auditing , vol.6 , pp. 78-82
    • Apostolou, N.G.1
  • 52
    • 84948190850 scopus 로고
    • AICPA raises concerns about government yellow book proposal
    • February
    • Balinga, W., “AICPA raises concerns about government yellow book proposal”, Journal of Accountancy, Vol. 177, February 1994, pp. 2–22.
    • (1994) Journal of Accountancy , vol.177 , pp. 2-22
    • Balinga, W.1
  • 53
    • 84948220386 scopus 로고
    • The new Yellow Book: focus on internal control
    • October
    • McNamee, P., “The new Yellow Book: focus on internal control”, Journal of Accountancy, Vol. 176, October 1993, pp. 83–6.
    • (1993) Journal of Accountancy , vol.176 , pp. 83-86
    • McNamee, P.1
  • 54
    • 7244225722 scopus 로고
    • Internal auditing in Government
    • June
    • Malan, R.M., “Internal auditing in Government”, Internal Auditor, June 1991, pp. 90–5.
    • (1991) Internal Auditor , pp. 90-95
    • Malan, R.M.1
  • 55
    • 84948197049 scopus 로고
    • Enhancing accounting and auditing in developing countries
    • Spring
    • Narang, J., “Enhancing accounting and auditing in developing countries”, Government Accountants Journal, Vol. 41, Spring 1992, pp. 15–18.
    • (1992) Government Accountants Journal , vol.41 , pp. 15-18
    • Narang, J.1
  • 59
    • 77249102280 scopus 로고
    • Everything you always wanted to know about internal control but were afraid to ask
    • December
    • Bishop, W.G., Steinberg, R.M. and Gruber, D.H., “Everything you always wanted to know about internal control but were afraid to ask”, Internal Auditor, December 1992, p. 53.
    • (1992) Internal Auditor , pp. 53
    • Bishop, W.G.1    Steinberg, R.M.2    Gruber, D.H.3
  • 60
    • 0004034959 scopus 로고
    • COSO, New York, NY
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO), Internal Control-integrated Framework, COSO, New York, NY, 1992.
    • (1992) Internal Control-integrated Framework
  • 61
    • 0004034959 scopus 로고
    • COSO, New York, NY, 16 March
    • Committee of Sponsoring Organizations of the Treadway Commission (COSO), ED: Internal Control-integrated Framework, COSO, New York, NY, 16 March 1991.
    • (1991) ED: Internal Control-integrated Framework
  • 62
    • 84948213106 scopus 로고
    • Internal control — what's that?
    • June
    • Bishop, W.G., “Internal control — what's that?”, Internal Auditor, Vol. 48, June 1991, pp. 117–23.
    • (1991) Internal Auditor , vol.48 , pp. 117-123
    • Bishop, W.G.1
  • 63
    • 84948221019 scopus 로고
    • Controlling the control function
    • Spring
    • Guinan, J.M., “Controlling the control function”, Pennsylvania CPA Journal, Vol. 62, Spring 1992, pp. 23–26.
    • (1992) Pennsylvania CPA Journal , vol.62 , pp. 23-26
    • Guinan, J.M.1
  • 64
    • 84948211788 scopus 로고
    • IIA responds to COSO's internal controls draft
    • August
    • Institute of Internal Auditors (IIA), “IIA responds to COSO's internal controls draft”, Internal Auditor, August 1991, p. 11.
    • (1991) Internal Auditor , pp. 11
  • 66
    • 84948213853 scopus 로고
    • Does the COSO report pass muster?
    • September/October
    • Johnston, W., “Does the COSO report pass muster?”, Financial Executive, Vol. 9, September/October 1993, pp. 12–13.
    • (1993) Financial Executive , vol.9 , pp. 12-13
    • Johnston, W.1
  • 67
    • 84948189567 scopus 로고
    • Internal control reporting: the COSO report
    • Spring
    • Colbert, J.L., “Internal control reporting: the COSO report”, Internal Auditing, Vol. 9, Spring 1994, pp. 3–9.
    • (1994) Internal Auditing , vol.9 , pp. 3-9
    • Colbert, J.L.1
  • 68
    • 42149148609 scopus 로고
    • Management reports after COSO
    • August
    • Raghunandan, K. and Rama, D.V., “Management reports after COSO”, Internal Auditor, August 1994, pp. 54–9.
    • (1994) Internal Auditor , pp. 54-59
    • Raghunandan, K.1    Rama, D.V.2
  • 69
    • 21344490868 scopus 로고
    • Management reports on internal control: a legal perspective
    • February
    • American Bar Association (ABA), “Management reports on internal control: a legal perspective”, Business Lawyer, Vol. 49, February 1994, pp. 889–946.
    • (1994) Business Lawyer , vol.49 , pp. 889-946
  • 70
    • 84948207567 scopus 로고
    • Statement of management on internal accounting control: comments on the SEC rule proposal
    • Baker, T.E., “Statement of management on internal accounting control: comments on the SEC rule proposal”, Business Lawyer, Vol. 35, 1979, pp. 331.
    • (1979) Business Lawyer , vol.35 , pp. 331
    • Baker, T.E.1
  • 71
    • 84948223169 scopus 로고
    • Reports by management: a discussion paper
    • American Bar Association (ABA), “Reports by management: a discussion paper”, Business Lawyer, Vol. 56, 1981, p. 1064.
    • (1981) Business Lawyer , vol.56 , pp. 1064
  • 72
    • 3743084793 scopus 로고
    • Inside the audit committee
    • October
    • Metz, M.S., “Inside the audit committee”, Internal Auditor, October 1993, p. 42.
    • (1993) Internal Auditor , pp. 42
    • Metz, M.S.1
  • 74
    • 84948201921 scopus 로고
    • Is everything under control?
    • January/February
    • Makosz, P.G. and McCuaig, B.W., “Is everything under control?”, Financial Executive, Vol. 6, January/February 1990, pp. 24–29.
    • (1990) Financial Executive , vol.6 , pp. 24-29
    • Makosz, P.G.1    McCuaig, B.W.2
  • 75
    • 84948217293 scopus 로고
    • Internal audit and the audit committee: maintaining an effective internal control structure
    • September
    • Harrison, J.S., “Internal audit and the audit committee: maintaining an effective internal control structure”, Texas Banking, Vol. 79, September 1990, p. 18.
    • (1990) Texas Banking , vol.79 , pp. 18
    • Harrison, J.S.1
  • 76
    • 84922349529 scopus 로고
    • The audit committee: an international perspective
    • November
    • Vanasco, R.R., “The audit committee: an international perspective”, Managerial Auditing Journal, November 1994, No. 18, p. 43.
    • (1994) Managerial Auditing Journal , Issue.18 , pp. 43
    • Vanasco, R.R.1
  • 77
    • 84898100166 scopus 로고
    • The impact of legislation and regulations in internal auditing
    • June
    • Verschoor, C.C., “The impact of legislation and regulations in internal auditing”, Internal Auditor, June 1991, pp. 96–100.
    • (1991) Internal Auditor , pp. 96-100
    • Verschoor, C.C.1
  • 78
    • 77955054373 scopus 로고
    • Internal audit in the year 2000
    • February
    • Reeve, J.T., “Internal audit in the year 2000”, Internal Auditor, Vol. 47, February 1990, pp. 15–22.
    • (1990) Internal Auditor , vol.47 , pp. 15-22
    • Reeve, J.T.1
  • 79
    • 84948227882 scopus 로고
    • FCPA: the American antibribery legislation
    • Vanasco, R.R., “FCPA: the American antibribery legislation”, Managerial Auditing Journal, Vol. 7, 1992, pp. 24–29.
    • (1992) Managerial Auditing Journal , vol.7 , pp. 24-29
    • Vanasco, R.R.1
  • 82
    • 84948216719 scopus 로고
    • The Foreign Corrupt Practice Act
    • 8 July
    • Noonan, J., “The Foreign Corrupt Practice Act”, US News and World Report, 8 July 1985, p. 64.
    • (1985) US News and World Report , pp. 64
    • Noonan, J.1
  • 83
    • 84948213160 scopus 로고
    • Securities and Exchange Commission v. Worldwide Coin Investments, Ltd, 567 F. Supp. 724 (N.D. Ga.
    • Securities and Exchange Commission (SEC), Securities and Exchange Commission v. Worldwide Coin Investments, Ltd, 567 F. Supp. 724 (N.D. Ga. 1983).
    • (1983)
  • 84
  • 85
    • 84948223851 scopus 로고
    • Internal control and SEC enforcement actions
    • January
    • Moffeit, K.S. and Montandon, L., “Internal control and SEC enforcement actions”, CPA Journal, Vol. 62, January 1994, pp. 50–51.
    • (1994) CPA Journal , vol.62 , pp. 50-51
    • Moffeit, K.S.1    Montandon, L.2
  • 86
    • 79961089855 scopus 로고
    • Internal auditors and the detection of fraud
    • Spring
    • Campbell, A. and Lindsay, D., “Internal auditors and the detection of fraud”, Internal Auditing, Vol. 9, Spring 1994, pp. 26–32.
    • (1994) Internal Auditing , vol.9 , pp. 26-32
    • Campbell, A.1    Lindsay, D.2
  • 87
    • 84948193127 scopus 로고
    • Globalization
    • June
    • “Globalization”, Internal Auditor, June 1991, p. 38.
    • (1991) Internal Auditor , pp. 38
  • 88
    • 84948201022 scopus 로고
    • Federal Reserve Bank of Chicago, Chicago, IL, May
    • Keehn, S., FDICIA: An Appraisal, Federal Reserve Bank of Chicago, Chicago, IL, May 1993.
    • (1993) FDICIA: An Appraisal
    • Keehn, S.1
  • 90
    • 65249115580 scopus 로고
    • The COSO report: challenge and counterchallenge
    • February
    • Kelley, T.P., “The COSO report: challenge and counterchallenge”, Journal of Accountancy, February 1993, p. 10.
    • (1993) Journal of Accountancy , pp. 10
    • Kelley, T.P.1
  • 91
    • 84948205177 scopus 로고
    • By design
    • October
    • White, B., “By design”, Internal Auditor, October 1993, p. 23.
    • (1993) Internal Auditor , pp. 23
    • White, B.1
  • 92
    • 84948192264 scopus 로고
    • Internal auditing in India
    • June
    • “Internal auditing in India”, Internal Auditor, June 1991, pp. 22–9.
    • (1991) Internal Auditor , pp. 22-29
  • 93
    • 84948224492 scopus 로고
    • Internal auditing in Spain
    • June
    • “Internal auditing in Spain”, Internal Auditor, June 1991, pp. 22–8.
    • (1991) Internal Auditor , pp. 22-28
  • 94
    • 84948198012 scopus 로고
    • Innovative auditing techniques
    • in Needles, B. (Ed.), American Accounting Association, New York, NY
    • Pomeranz, F., “Innovative auditing techniques”, in Needles, B. (Ed.), Comparative International Auditing, American Accounting Association, New York, NY, 1985.
    • (1985) Comparative International Auditing
    • Pomeranz, F.1
  • 95
    • 77249171000 scopus 로고
    • Globalization through partnership
    • October
    • Spoel, H.A.J., “Globalization through partnership”, Internal Auditor, October 1990, pp. 17–24.
    • (1990) Internal Auditor , pp. 17-24
    • Spoel, H.A.J.1
  • 96
    • 84948208910 scopus 로고
    • The harmonization of accounting standards in the EEC
    • in Klein, H. (Ed.), Bentley College Press, Waltham, MA
    • Vanasco, R.R., “The harmonization of accounting standards in the EEC”, in Klein, H. (Ed.), Case Method Research and Application: New Vista, Bentley College Press, Waltham, MA, 1989.
    • (1989) Case Method Research and Application: New Vista
    • Vanasco, R.R.1
  • 97
    • 0001234601 scopus 로고
    • Cultural and socioeconomic constraints on international codes of ethics
    • Cohen, J.R., Pant, L.W. and Sharp, D., “Cultural and socioeconomic constraints on international codes of ethics”, Journal of Business Ethics, Vol. 11, 1992, pp. 687–700.
    • (1992) Journal of Business Ethics , vol.11 , pp. 687-700
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.3
  • 98
    • 84948193112 scopus 로고
    • International harmonization of auditing standards
    • in Needles, B. E. (Ed.), American Accounting Association, Sarasota, FL
    • Carmichael, D.R., “International harmonization of auditing standards”, in Needles, B. E. (Ed.), Comparative International Auditing Standards, American Accounting Association, Sarasota, FL, 1987.
    • (1987) Comparative International Auditing Standards
    • Carmichael, D.R.1
  • 100
    • 84948227072 scopus 로고
    • Comparative international auditing standards: an overview
    • American Accounting Association, New York, NY
    • Needles, B.E., “Comparative international auditing standards: an overview”, Comparative International Auditing Standards, American Accounting Association, New York, NY, 1987.
    • (1987) Comparative International Auditing Standards
    • Needles, B.E.1
  • 101
  • 102
    • 84948220830 scopus 로고
    • Internal audits of international commercial banks: building reliance on internal control systems
    • September/October
    • “Internal audits of international commercial banks: building reliance on internal control systems”, World of Banking, Vol. 9, September/October 1990, pp. 18–21.
    • (1990) World of Banking , vol.9 , pp. 18-21
  • 104
    • 77952746252 scopus 로고
    • Professionalism in the Third World
    • October
    • Johnson, D.M., “Professionalism in the Third World”, Internal Auditor, Vol. 49, October 1992, pp. 51–54.
    • (1992) Internal Auditor , vol.49 , pp. 51-54
    • Johnson, D.M.1
  • 105
    • 84948196636 scopus 로고
    • Are international standards possible?
    • December
    • Wesberry, J.P., “Are international standards possible?”, Internal Auditor, December 1978, pp. 36–42.
    • (1978) Internal Auditor , pp. 36-42
    • Wesberry, J.P.1
  • 106
    • 84948210032 scopus 로고
    • American Institute of Certified Public Accountants, New York, NY
    • Coopers & Lybrand, The Accounting Profession in Argentine, American Institute of Certified Public Accountants, New York, NY, 1989.
    • (1989) The Accounting Profession in Argentine
    • Coopers, L.1
  • 107
    • 84948212752 scopus 로고
    • Price Waterhouse, Chicago, IL
    • Price Waterhouse, Doing Business in Argentina, Price Waterhouse, Chicago, IL, 1990.
    • (1990) Doing Business in Argentina
  • 108
    • 84948205220 scopus 로고
    • An Australian view of internal auditing
    • June
    • Parkes, H.A., “An Australian view of internal auditing”, Internal Auditor, June 1991, p. 127.
    • (1991) Internal Auditor , pp. 127
    • Parkes, H.A.1
  • 109
    • 0346438000 scopus 로고
    • Making audit committee work
    • April
    • English, L., “Making audit committee work”, Australian Accountant, April 1994, pp. 10–20.
    • (1994) Australian Accountant , pp. 10-20
    • English, L.1
  • 110
    • 84948228123 scopus 로고
    • Auditing Standards Board, The Australian Research Foundation, Sidney
    • Auditing Standards Board, AUP 31 — Communicating with the Audit Committee, The Australian Research Foundation, Sidney, 1991.
    • (1991) AUP 31 — Communicating with the Audit Committee
  • 111
    • 84948221668 scopus 로고
    • Globalization: as others see it
    • G. Peter Wilson, Internal Auditor, June
    • Hepworth, N., “Globalization: as others see it”, G. Peter Wilson, Internal Auditor, June 1991, p. 37.
    • (1991) , pp. 37
    • Hepworth, N.1
  • 113
    • 84948199301 scopus 로고
    • Why internal audit sections should register under BS 5750
    • March
    • Harbord, J., “Why internal audit sections should register under BS 5750”, Management Accounting — London, Vol. 71, March 1993, p. 32.
    • (1993) Management Accounting — London , vol.71 , pp. 32
    • Harbord, J.1
  • 115
    • 84948225022 scopus 로고
    • International audit in perspective: a US/UK comparison
    • Spring
    • Vinten, G., “International audit in perspective: a US/UK comparison”, Internal Auditing, Vol. 6, Spring 1991, pp. 3–7.
    • (1991) Internal Auditing , vol.6 , pp. 3-7
    • Vinten, G.1
  • 116
    • 84948223105 scopus 로고
    • Anniversary messages to the IIA around the world
    • June
    • Mulroney, B., “Anniversary messages to the IIA around the world”, Internal Auditor, June 1991, p. 19.
    • (1991) Internal Auditor , pp. 19
    • Mulroney, B.1
  • 117
    • 84948195238 scopus 로고
    • Price Waterhouse, Chicago, IL
    • Price Waterhouse, Doing Business in Canada, Price Waterhouse, Chicago, IL, 1994.
    • (1994) Doing Business in Canada
  • 119
    • 84948191907 scopus 로고
    • Is internal control a panacea?
    • January
    • Cockburn, D.J., “Is internal control a panacea?”, CA Magazine, Vol. 120, January 1987, pp. 52–4.
    • (1987) CA Magazine , vol.120 , pp. 52-54
    • Cockburn, D.J.1
  • 120
    • 84948199410 scopus 로고
    • A new grip on internal control
    • April
    • Johnston, R.R., “A new grip on internal control”, CA Magazine, Vol. 125, April 1992, pp. 63–6.
    • (1992) CA Magazine , vol.125 , pp. 63-66
    • Johnston, R.R.1
  • 121
    • 84948196082 scopus 로고
    • Using the work of internal audit
    • October
    • Canadian Institute of Chartered Accountants (CICA), “Using the work of internal audit”, CA Magazine, Vol. 126, October 1993, pp. 1–4.
    • (1993) CA Magazine , vol.126 , pp. 1-4
  • 122
    • 84948196990 scopus 로고
    • Appearances can be deceiving
    • March
    • Cockburn, D.J., “Appearances can be deceiving”, CA Magazine, March 1994, pp. 45–6.
    • (1994) CA Magazine , pp. 45-46
    • Cockburn, D.J.1
  • 123
    • 84948202233 scopus 로고
    • Guidance on criteria of control
    • August
    • Canadian Institute of Chartered Accountants (CICA), “Guidance on criteria of control”, CA Magazine, August 1994, pp. 59–80.
    • (1994) CA Magazine , pp. 59-80
  • 124
    • 84948223105 scopus 로고
    • Anniversary messages to the IIA from leaders around the world
    • June
    • Peng, L., “Anniversary messages to the IIA from leaders around the world”, Internal Auditor, June 1991, p. 19.
    • (1991) Internal Auditor , pp. 19
    • Peng, L.1
  • 128
    • 84948194618 scopus 로고
    • China to adopt new financial accounting standards
    • 31 December
    • “China to adopt new financial accounting standards”, Xinhua General Overseas News Service, 31 December 1992.
    • (1992) Xinhua General Overseas News Service
  • 129
    • 84948211098 scopus 로고
    • Andersen, Peat both open Chinese joint venture”
    • May
    • “Andersen, Peat both open Chinese joint venture”, Accounting Today, Vol. 44, May 1992.
    • (1992) Accounting Today , vol.44
  • 130
    • 0002225289 scopus 로고
    • Accounting standards in the People's Republic of China: responding to economic reforms
    • September
    • Winkle, G.M., Huss, H.F. and Xi-Zhu, C., “Accounting standards in the People's Republic of China: responding to economic reforms”, Accounting Horizons, Vol. 8, September 1994, pp. 48–57.
    • (1994) Accounting Horizons , vol.8 , pp. 48-57
    • Winkle, G.M.1    Huss, H.F.2    Xi-Zhu, C.3
  • 131
    • 84948222590 scopus 로고
    • Auditing standards in France
    • in Needles, B.E. (Ed.), American Accounting Association, New York, NY
    • Kranowski, N., “Auditing standards in France”, in Needles, B.E. (Ed.), Comparative International Auditing Standards, American Accounting Association, New York, NY, 1985.
    • (1985) Comparative International Auditing Standards
    • Kranowski, N.1
  • 132
    • 3042994368 scopus 로고
    • Auditing standards in Japan
    • in Needles, B.E. (Ed.), American Accounting Association, New York, NY
    • Nakase, T., “Auditing standards in Japan”, in Needles, B.E. (Ed.), Comparative International Auditing Standards, American Accounting Association, New York, NY, 1985.
    • (1985) Comparative International Auditing Standards
    • Nakase, T.1
  • 133
    • 84948219381 scopus 로고
    • American Institute of Certified Public Accountants, New York, NY
    • KPMG Century Audit Corporation, The Accounting Profession in Japan, American Institute of Certified Public Accountants, New York, NY, 1992.
    • (1992) The Accounting Profession in Japan
  • 135
    • 84948221606 scopus 로고
    • Seizing opportunities
    • December
    • Paape, L., “Seizing opportunities”, Internal Auditor, December 1993, pp. 51–6.
    • (1993) Internal Auditor , pp. 51-56
    • Paape, L.1
  • 136
    • 84948216382 scopus 로고
    • Needles, B.E. (Ed.), American Accounting Association, Sarasota, FL
    • Dyxhoorn, H.J., Auditing Standards in the Netherlands, Needles, B.E. (Ed.), American Accounting Association, Sarasota, FL, 1985.
    • (1985) Auditing Standards in the Netherlands
    • Dyxhoorn, H.J.1
  • 137
    • 84948205342 scopus 로고
    • American Institute of Certified Public Accountants, New York, NY
    • Ernst & Whinney, The Accounting Profession in the Netherlands, American Institute of Certified Public Accountants, New York, NY, 1987.
    • (1987) The Accounting Profession in the Netherlands
  • 138
    • 84948193272 scopus 로고
    • Embracing change
    • October
    • Flaherty, J.J., “Embracing change”, Internal Auditor, October 1992, p. 24.
    • (1992) Internal Auditor , pp. 24
    • Flaherty, J.J.1
  • 139
    • 84948200997 scopus 로고
    • Price Waterhouse, Chicago, IL
    • Price Waterhouse, Doing Business in New Zealand, Price Waterhouse, Chicago, IL, 1990.
    • (1990) Doing Business in New Zealand
  • 140
    • 84948188984 scopus 로고
    • Society's corporate watchdogs: is this the role of external auditors?
    • California State University, Fresno, CA
    • Porter, B.A., “Society's corporate watchdogs: is this the role of external auditors?”, Proceedings of the Third Conference on International Issues, California State University, Fresno, CA, 1991.
    • (1991) Proceedings of the Third Conference on International Issues
    • Porter, B.A.1
  • 141
    • 84948219519 scopus 로고
    • Price Waterhouse, Chicago, IL
    • Price Waterhouse, Doing Business in Spain, Price Waterhouse, Chicago, IL, 1993.
    • (1993) Doing Business in Spain
  • 142
    • 84948214774 scopus 로고
    • Developments in international auditing
    • Summer
    • Chambers, A.D., “Developments in international auditing”, Accounting and Business Research, Summer 1980, p. 40.
    • (1980) Accounting and Business Research , pp. 40
    • Chambers, A.D.1
  • 143
    • 84948209046 scopus 로고
    • Price Waterhouse, Chicago, IL
    • Price Waterhouse, Doing Business in Sweden, Price Waterhouse, Chicago, IL, 1991.
    • (1991) Doing Business in Sweden
  • 145
    • 84948214606 scopus 로고
    • Auditing standards in Switzerland
    • in Needles, B.E. (Ed.), American Accounting Association, Sarasota, FL
    • Zund, A., “Auditing standards in Switzerland”, in Needles, B.E. (Ed.), Comparative International Auditing Standards, American Accounting Association, Sarasota, FL, 1985.
    • (1985) Comparative International Auditing Standards
    • Zund, A.1
  • 146
    • 84948194264 scopus 로고
    • Price Waterhouse, Chicago, IL
    • Price Waterhouse, Doing Business in Switzerland, Price Waterhouse, Chicago, IL, 1992.
    • (1992) Doing Business in Switzerland
  • 147
    • 0346005658 scopus 로고
    • Inside the USSR
    • October
    • Kislyakov, M., “Inside the USSR”, Internal Auditor, October 1990, pp. 26–9.
    • (1990) Internal Auditor , pp. 26-29
    • Kislyakov, M.1
  • 150
    • 84914756536 scopus 로고
    • Globalization: as others see us
    • June
    • Wilson, P.G., “Globalization: as others see us”, Internal Auditor, June 1991, p. 35.
    • (1991) Internal Auditor , pp. 35
    • Wilson, P.G.1
  • 151
    • 84948193952 scopus 로고
    • Managing communications in internal auditing
    • June
    • Buenger, E. and Zamir, A., “Managing communications in internal auditing”, Internal Auditor, June 1991, pp. 131–4.
    • (1991) Internal Auditor , pp. 131-134
    • Buenger, E.1    Zamir, A.2
  • 152
    • 84948218375 scopus 로고
    • Strategic internal auditing
    • May
    • Neish, R. and Jackson, J., “Strategic internal auditing”, Australian Accountant, Vol. 62, May 1992, pp. 41–47.
    • (1992) Australian Accountant , vol.62 , pp. 41-47
    • Neish, R.1    Jackson, J.2
  • 155
    • 84948191979 scopus 로고
    • Summary reporting on internal control
    • March
    • Vanasco, R.R., “Summary reporting on internal control”, IIA Innovator, Vol. 94, March 1994, p. 4.
    • (1994) IIA Innovator , vol.94 , pp. 4
    • Vanasco, R.R.1
  • 156
    • 0007026757 scopus 로고
    • SAS 61, AICPA, New York, NY
    • American Institute of Certified Public Accountants (AICPA), Communication with the Audit Committee, SAS 61, AICPA, New York, NY, 1988.
    • (1988) Communication with the Audit Committee
  • 157
    • 84948224755 scopus 로고
    • Two new bills on audits introduced
    • October
    • Apostolou, B. and Apostolou, N., “Two new bills on audits introduced”, Internal Auditor, October 1991, p. 12.
    • (1991) Internal Auditor , pp. 12
    • Apostolou, B.1    Apostolou, N.2
  • 158
    • 84948195289 scopus 로고
    • CICA, Toronto, Canada, December
    • Canadian Institute of Chartered Accountants (CICA), Auditing Recommendation, CICA, Toronto, Canada, December 1977.
    • (1977) Auditing Recommendation
  • 159
  • 160
    • 84948193176 scopus 로고
    • Foreign Corrupt Practices Act of 1977, P.I. 95-213, 29 December, 91 Stat 1494
    • Foreign Corrupt Practices Act of 1977, P.I. 95-213, 29 December 1977, 91 Stat 1494.
    • (1977)
  • 161
    • 84948212072 scopus 로고
    • IIA, Altamonte Springs, FL
    • Institute of Internal Auditors (IIA), Position Statement on Audit Committee, IIA, Altamonte Springs, FL, 1985.
    • (1985) Position Statement on Audit Committee
  • 162
    • 84948228007 scopus 로고
    • Letter addressed to Donald H. Chapin, assistant comptroller general of the General Accounting Office
    • 12 November, reprinted in Kelley, T., “COSO report”, February 1993
    • May, R.L., “Letter addressed to Donald H. Chapin, assistant comptroller general of the General Accounting Office”, 12 November 1992, reprinted in Kelley, T., “COSO report”, Journal of Accountancy, February 1993, p. 10.
    • (1992) Journal of Accountancy , pp. 10
    • May, R.L.1
  • 163
    • 33847285103 scopus 로고
    • The anatomy of control
    • Spring
    • Sawyer, L.B., “The anatomy of control”, Internal Auditor, Spring 1964, pp. 15–16.
    • (1964) Internal Auditor , pp. 15-16
    • Sawyer, L.B.1
  • 165
    • 84948197962 scopus 로고
    • Treadway roundtable
    • March
    • “Treadway roundtable”, Management Accountant, Vol. 70, March 1989, pp. 22–26.
    • (1989) Management Accountant , vol.70 , pp. 22-26
  • 166
    • 84948215532 scopus 로고
    • The IIA: toward a global union
    • September
    • Vanasco, R.R., “The IIA: toward a global union”, Innovator, Vol. 95, September 1994, pp. 3–4.
    • (1994) Innovator , vol.95 , pp. 3-4
    • Vanasco, R.R.1
  • 167
    • 84948199509 scopus 로고
    • FDIC view of internal controls would raise cost of compliance
    • 2 March
    • Verschoor, C.C., “FDIC view of internal controls would raise cost of compliance”, American Banker, 2 March 1993, p. 4.
    • (1993) American Banker , pp. 4
    • Verschoor, C.C.1
  • 168
  • 169
    • 84948194438 scopus 로고
    • New FDCIA regulations bypass COSO efforts
    • 21 June
    • Verschoor, C.C., “New FDCIA regulations bypass COSO efforts”, Accounting Today, 21 June 1993, p. 10.
    • (1993) Accounting Today , pp. 10
    • Verschoor, C.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.