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第 7 章 管理績效 —— 內部控制與稽核 193

參考文獻

[1] Basel Committee on Banking Supervision (1998), “Framework for the
Evaluation of Internal Control System,” Basel Report , January, pp. 1-

29.

[2] Basel Committee on Banking Supervision (1997), “Core Principles for

44. the Effective Banking Supervision,” Basel Report , September, pp. 1-
[3] Committee of Sponsoring Organization (1994), “Internal Control

Integrated Framework,” Treadway Commission, Volume I, AICPA,
1994 Edition, pp. 1-157.

[4] Committee of Sponsoring Organization (1994), “Internal Control

Integrated Framework,” Treadway Commission, Volume II, AICPA,
1994 Edition, pp. 1-203.
[5] Ernst and Young (1992), “The 1991 Banking Bill —— An Improvement

?” SCORE No. J00031, pp. 1-35.

[6] Federal Deposit Insurance Corporation (1996), “Adoption of Revised

[7] Federal Financial Institutions CAMEL Rating System,” December 16, pp.1-2. Examination Council (1996), “Uniform
Financial Institutions Rating System,” Federal Register , 61:139, pp.

37472-37478.
[8] Federal Financial Institutions E xamination Council (1996), “Uniform

Financial Institutions Rating System,” Federal Register , 61:245, pp.

67021-67029.
[9] General Accounting Office (1997), “Foreign Banks Internal Control

and Audit Weaknesses in U.S. Branches,” GAO Report , GAO/GGD-
97-181, pp. 1-69.