著者名,書名,版表示,出版者名,出版年,シリーズ名,番号,ISBN,ISSN,URL "Patton, James M., CPA and Evans, John H., III and Lewis, Barry L., CPA and Institute of Internal Auditors",A framework for evaluating internal audit risk,,Institute of Internal Auditors,1983,Research report (Institute of Internal Auditors),,0894131044,,https://cir.nii.ac.jp/crid/1130000798279282432