TY  - SER
AU  - Guin, Partha S 
AU  - Rangaswamy, Balaji 
AU  - Lacerda (Nogueira), Melissa 
TI  - Regulatory Requirements and relevance in Audit of Cost Records
PY  - 0000///
CY  -  
PB  -  
KW  - COSO cube
KW  - Cost Records
KW  - Internal Control
KW  - Finance
N2  - There have been numerous occurrences of Internal Control failures that have shaken the global corporate world. We recollect Enron, WorldCom, Ranbaxy, Satyam, Reebok and
Volkswagen to name a few. So, what did go wrong in these companies?
UR  - http://192.168.6.75/libsuite/mm_files/Articles/AR16186.pdf
ER  -