Hacia un nuevo modelo de supervisión bancaria basado en sistemas de motorización continua

Referencias bibliográficas

• Committee of Sponsoring Organizations of the Treadway Commission –COSO– (1992): Internal Control-Integrated Fra-mework. New York, NY: AICPA.
• Committee of Sponsoring Organizations of the Treadway Commission –COSO– (2009): Guidance. Guidance on Monitoring Internal Control Systems, Vol. I. Durham, COSO.
• Piechocki, M.; Felden, C.; Gräning, A.; Debreceny, R. (2009):Design and standardisation of XBRL solutions for governance and transparency, International Journal of Disclosure and Governan-ce, Special Issue on XBRL, vol. 6: 224-240.
• Ramamoorti, S.; Dupree, J. (2010): Continuous Controls Monitoring Can Help Defer Fraud, Financial Executive 26.2: 66-67.