@article{oai:shudo-u.repo.nii.ac.jp:00000228,
 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 = {101--146},
 title = {監査基準書第78号とCOSO報告書の関係 : 内部統制の構成要素を中心に},
 volume = {39},
 year = {1998},
 yomi = {オクニシ, ヤスヒロ}
}