Chapter 6
1. Committee of Sponsoring Organisations of the Treadway Commission, “Internal Control – Integrated Framework” (1992).
2. Chartered Accountants of Canada, Criteria of Control Board, “Guidance on Control” (1995).
3. Financial Reporting Council, “Guidance for Directors on the Combined Code” (1999, revised 2005).
4. Committee of Sponsoring Organisations of the Treadway Commission, “Enterprise Risk Management – Integrated Framework” (2004).
5. Auditing Practices Board, “Scope of an Audit of Financial Statements of Private Sector Entities” (2010).
6. Re Kingston Cotton Mill Co (No 2) [1896] 2 Ch 279, CA.
7. Institute of Internal Auditors (www.theiia.org).
8. Auditing Standards Board of the American Institute of Certified Public Accountants, “Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit” (2002).
9. International Auditing and Assurance Standards Board of the International Federation of Accountants, “International Standards on Auditing No. 240: The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements” (2003).
10. Special Committee of the Board of Directors of Hollinger International Inc., “Report of Investigation” (August 30, 2004).
11. Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, “The Role of the Board of Directors in Enron's Collapse” (8 July 2002).
12. See www.findlaw.com/hdocs/docs/enron/empltr2lay82001.pdf for a copy of the letter written ...
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