一、 中文部分
王光遠,2005年,公司治理中的內部稽核-從代理理論談起,內部稽核,第54期(3月):9-12。周文賢,2004年,多變量統計分析:SAS/STS使用方法。
林慧珠,1995,內部稽核在企業組織內角色定位之研究,國立台灣大學會計系研究所之未出版碩士論文。國際內部稽核協會,2005,國際內部稽核專業實務架構,林柄滄、陳錦烽譯,中華民國內部稽核協會。
莊代如,1996,提昇我國企業內部稽核品質之研究-以製造業為例,國立成功大學會計系研究所之未出版碩士論文。許平祥,1990,影響外部審計人員評估內部稽核功能之實證研究,國立政治大學會計系研究所之未出版碩士論文。陳真真,1994,影響我國企業內部稽核品質之因素探討,國立成功大學會計系研究所之未出版碩士論文。曾建銘,2005,企業內部稽核人員與外部審計人員互動關係之研究,國立成功大學會計系研究所之未出版碩士論文。鄭怡瑄,2005,內部稽核獨立性與企業特質關聯性之研究,國立台北大學會計系研究所之未出版碩士論文。證券暨期貨市場發展基金會,2007,台灣公司治理。
蘇裕惠,2006年,內部稽核強化公司治理,內部稽核,第53期(1月):4-8。二、 英文部分
Abbott, L. J., S. Parker., G.. Peters., and K. Raghunandan. 2003. The association between audit committee characteristics and audit fees. Auditing: A Journal of Practice & Theory (September): 17–32.
Carcello, J., T. Neal. 2000. Audit committee composition and auditor reporting. The Accounting Review (October): 453–467.
Carcello, J. V., D. R. Hermanson., and K. Raghunandan. 2005. Factors associated with U.S. public companies’ investment in internal auditing. Accounting Horizons (June): 69-84.
DeZoort, F. T., and S. E. Salterio. 2001. The effects of corporate governance experience and financial-reporting and audit knowledge on audit committee members’ judgments. Auditing: A Journal of Practice & Theory (September): 31–49.
Felix, W. L., A. A. Gramling, and M. J. Maletta. 2001. The contribution of internal audit as a determinant of external audit fees and factors influencing this contribution. Journal of Accounting Research (December): 513–525.
Goodwin, J. 2003. The relationship between the audit committee and the internal audit function: Evidence from Australia and New Zealand. International Journal of Auditing, Vol. 7, No. 3, 263–278.
Goodwin, J. & Yeo, T. Y. 2001. Two factors affecting internal audit independence and objectivity: Evidence from Singapore. International Journal of Auditing, Vol. 5, No. 2, 107–125.
Maletta, M. J., and T. Kida. 1993. The effect of risk factors on auditors’ configural information processing. The Accounting Review (July): 681–692.
Zain, M. M., N. Subramaniam, and J. Stewart. 2006. Internal auditors’ assessment of their contribution to financial statement audits: the Relationship with audit committee and internal audit function characteristics. International Journal of Auditing (October): 1-18