Vanasco, Rocco R.; Skousen, Clifford R.; Verschoor, … - In: Managerial Auditing Journal 10 (1995) 6, pp. 17-48
Professional accounting associations in various countries and governmental and other quasi‐official bodies have played an important role not only in the evolution of internal control reporting on a global scale, but also in educating management, investors, financial institutions, accountants,...