- باباجانی، جعفر (1384)، «استقلال اعطایی به دانشگاهها و موسسات آموزش عالی (فرصت یا تهدید)»، فصلنامه مطالعات حسابداری.
- باباجانی، جعفر (1382)، «تحلیلی نظری پیرامون سیستم نظارت مالی کشور از منظر پاسخگویی»، بررسیهای حسابداری و حسابرسی، صص 130-97
- کمیته تدوین استانداردهای حسابرسی، (1386)، «استانداردهای حسابرسی»، تهران: سازمان حسابرسی.
- Azad, A.,(1994),“Operational auditing in US colleges and universities”, Managerial Auditing journal, Vol. 9, No. 2, pp.12-19.
- Bavly, D., (1999), " Corporate governance and accountability: what role for the regulator director and auditor?" The Internal Auditor, pp. 65-72.
- Braiotta, L., (1994), "The Audit Committee handbook”, third edition, New York: John Wiley and sons Inc.
- Chamberlain, D., Gordon, G. and Plunkett, L., (1993), "Improving accountability in colleges and universities ", Internal Auditing, spring.
- Eckhart, K. S., Widener, S. K. and Johnson, L. E. (2001), "Governance and local government ", The Internal Auditor, Vol. 58, No. 3, pp. 51-55.
- Geiger M.A., (2002), "Outsourced internal audit services and the perception of auditor independence ", The CPA Journal, Vol. 72, No. 4.
- Ian, P. and Bernard, C., (1995), “The role of audit committees in UK universities”, managerial auditing journal, Vol. 10, No. 6, pp.10-16
- IIA, (1999), "Definition of internal auditing,” Altamonte Springs, Florida: Institute of Internal Auditors.
- Irwin, T., (2009), "Characteristics of effective audit committees in federal, state and local governments ", The Journal of Government Financial Management, pp. 44-48
- Jackson, N., (1997), "Internal academic quality audit in UK higher education ", Quality Assurance Education, Vol. 5, No. 1.
- Kelvin, A.A., (2003), “Opening speech ", paper presented at the National Conference on Internal Auditing.
- Marlin, D., (2008), "Effective working relationships between audit committees and internal audit", J manage Gov DOI 10.1007/s
- Nashwa, G., (2005), "The role of audit committees in the public sector ", The CPA Journal, pp. 42-43.
- Nix, H. and Nix, D., (1996), “The audit oversight function in municipalities of greater than 100,000 population when an audit committee is not used," Arlington, Vol. 45.
- Raghunandan, K., (2001), "Audit Committee Composition, Gray Directors and Interaction with Internal Auditing," Accounting horizons, Vol. 15, No. 2.
- Scarbrough, D. P., Rama, D. V. and Raghunandan, K., (1998), "Audit Committee Composition and Interaction with Internal Auditing: Canadian evidence," Accounting horizon, Vol. 12, No. 2.
- Sterck, M., Scheers, B. and Bouckaret, G., (2005), "The Modernization of the Public Control Pyramid: International Trends ", bestuurlijke organisatie vlaanderen.
- Zabihollah R., Kingsley, O., Minmier, G., (2003) "Improving corporate governance: the role of audit committee disclosures", Managerial Auditing Journal, Vol. 18, Iss. 6/7, pp. 530 – 537.
-
Zamzulaila, Z.,
Susela, D. S., and
Zarina, Z., (2006), “Internal auditors: their role in the institutions of higher education in Malaysia”,
managerial auditing journal, Vol. 21, No. 9, pp.892-904.
)
