4lSACA. Standards, Guidelines, and Tools and Techniques for Audit/Assurance and Control Professionals. http://www.isaca. org/KNOWLEDGECENTER_/STANDA1KDS/Pages/default.aspx.
5PCAOB. AS No. 5: An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements.http :/ /pcaobus.org/ Standards/ Auditing/ Pages/ default.aspx.