1. American Institute of Certified Public Accountants (AICPA). Report of the Special Committee on Assurance Services, Systems Reliability Assurance Segment; 1997. Available at: http://www.aicpa.org/assurance/scas/reliab/index.htm.
2. AICPA audit guide: analytical procedures;American Institute of Certified Public Accountants,2001
3. The Memory Jogger Plus+: featuring the seven management and planning tools;Brassard,1989
4. Out of the crisis;Deming,1986
5. Continuous auditing of database applications: an embedded audit module approach;Groomer;J. Inf. Syst.,1989