https://www.lgbr.co.kr/uploadFiles/ko/pdf/etc/expert8189_20050222182555.pdf
https://assets.kpmg.com/content/dam/kpmg/kr/pdf/kr-aci-auditor-journal-5.pdf
https://www.k-icfr.org/sub/menu/guideline.asp?rWork=TblRead&rNo=6&rSchText=&rType=2
내부회계관리제도운영위원회 - 모범규준
제2장 내부통제제도와 내부회계관리제도 내부
www.k-icfr.org
https://www.k-icfr.org/sub/menu/data.asp?rWork=TblRead&rNo=32&rSchText=&rType=0