"United States" . . . . . . "Internal control analysis of joint study on estimating the costs and benefits of rendering opinions on internal control over financial reporting in the federal environment"@en . "Analysis of joint study on estimating the costs and benefits of rendering opinions on internal control over financial reporting in the federal environment"@en . "Analysis of joint study on estimating the costs and benefits of rendering opinions on internal control over financial reporting in the federal environment" . . . . . "Internal control : analysis of joint study on estimating the costs and benefits of rendering opinions on internal control over financial reporting in the federal environment" . . . . . . "Cost and benefit review of internal control audits"@en . . .