急需与“上市公司内部控制环境问题研究”这课题有关的外国文献2篇！

文献太长，格式编辑也比较复杂，你可以根据我给出的开头内容和reference自己搜索一下。 internal control corporate governance, internal audit and strategic renewal in the early 1990s, as the result of a series of eventful organ**ational malpractices in europe in both the private and public sector, ranging from financial d**asters to operational catastrophes, there was mounting critic**m of the quality and scope of financial reporting and the effectiveness of independent accounting. th** article d**cusses the background to corporate governance in the uk. it then covers the development of corporate governance in the central bank of iceland and explains how international currents h**e affected the bank. the main elements of internal control are l**ted and d**cussed, followed by how internal control and internal audit can be used to stimulate and promote changes and strategic renewal. the conclusion ** that internal control ** a very important element of corporate governance. internal audit adds value to the organ**ation by assessing the control systems and reporting that assessment to the board and management, which in turn use it as a measure of the “health” of the organ**ational system. the audit function thus becomes the enabler of change by providing knowledge about the true state of the organ**ation and the rate of the change taking place through an assessment of internal control systems. ...... references auditing practices board, the audit agenda, 1994, bank for international settlements, central bank governance, managing the process of change, basel, 1996. bank for international settlements, central bank governance, performance efficiency and cost, basel, 1996. bank for international settlements, enhancing performance and improving efficiency, basel, 1996. basel committee on banking superv**ion, enhancing corporate governance for banking organ**ation, september 1999. basel committee on banking superv**ion, framework for internal control systems in banking organ**ations, september 1998. basel 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17-20. mendzela, j., “leadership and management of central banks”, central banking journal, pp. 59-66, vol. xiii.2. muralidharan, r., and r.d. hamilton iii, “aligning multinational control systems”, long range planning, vol. 32, no. 3, pp. 352- 361, 1999. oecd, principles of corporate governance, 1999, research committee of the institute of chartered accountants of scotland, auditing into the twenty-first century, the institute of chartered accountants of scotland, 1993. ridley, j., and a. chambers, leading edge internal auditing, prentice hall europe, 1998. rutteman report, internal control and financial reporting: guidance for directors of l**ted companies reg**tered in the uk. the institute of chartered accountants in england and wales,1994 sarbanes-oxley act of 2002, simons, r., “control in the age of empowerment”, harvard business review, pp. 80-88, march-april 1995. simons, r., levers of control, harvard business school press, boston 1994. smith report, audit committees: combined 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