Sources

TAKEN FROM

Øhttp://www.moneyinstructor.com/doc/internalcontrol.asp
               Principio del formulario
Øhttp://www.startrungrow.com/information/business/

              1,2350,1,types-of-internal-control.htm

ØWikipedia, the free encyclopedia

References

Ø^ COSO Definition of Internal Control

Ø^ van Creveld, Martin. The Rise and Decline of the State. Cambridge University Press. pp. 49. ISBN 0-521-65629-X

Ø^ SEC Interpretive Guidance

Ø^ Matti Mattila: The ECAR Model

Ø^ Statement on Auditing Standards #106

Ø^ PCAOB AS5

Ø^ PCAOB Small Co Guidance Draft

Ø^ Rezaee, Zabihollah. Financial Statement Fraud: Prevention and Detection. New York: Wiley; 2002.

Ø^ D&T Anti-fraud Programs & Controls

Ø^AICPA Management Antifraud Programs and Controls

Ø^ AICPA Management Override

Ø^ Managing the Business Risk of Fraud

Ø^ Using COSO Principles to Improve Performance, Bizmanualz

ØInternational Organization of Supreme Audit Institutions (INTOSAI): Guidelines for internal control standards (1992)

ØCommittee of Sponsoring Organizations of the Treadway Commission: Internal control - integrated framework (1994)

ØNew York State Internal Control Association (NYSICA)