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參考網站
1.http://www.coso.org/美國COSO委員會
2.http://law.moj.gov.tw/ 全國法規資料庫
3.http://www.acfe.com/ 美國舞弊稽核師協會
4.http://www.cbc.gov.tw/ 中央銀行
5.http://www.cdic.gov.tw/中央存款保險銀公司