@article {1974726,
	title = {Internal Audit Reporting Lines, Fraud Risk Decomposition, and Assessments of Fraud Risk},
	journal = {Accounting, Organizations and Society},
	volume = {35},
	year = {2010},
	month = {2010},
	pages = {546-557},
	keywords = {Accounting},
	author = {Norman,C. and Rose,Ania and Rose,Jake}
}