@article{oai:shudo-u.repo.nii.ac.jp:00000208,
 author = {奥西 , 康宏 and オクニシ , ヤスヒロ and Okunishi , Yasuhiro},
 issue = {1},
 journal = {修道商学},
 month = {Sep},
 note = {P(論文)},
 pages = {235--260},
 title = {内部統制の有効性の評価の再構築 :『銀行等監査特別委員会報告第2号』を中心に},
 volume = {38},
 year = {1997},
 yomi = {オクニシ , ヤスヒロ}
}