1. Statement on Auditing Standards No. 48;American Institute of Certified Public Accountants,1984
2. Statement on Auditing Standards No. 55;American Institute of Certified Public Accountants,1988
3. A guide for studying and evaluating internal accounting controls;Arthur Andersen & Co.,1978
4. TICOM and the analysis of internal controls;Bailey;The Accounting Review,1985
5. Artificial intelligence, cognitive science, and computational modelling in auditing research: A research approach;Bailey;Journal of Information Systems,1987