@book{207151,
	author = {Moeller, Robert R.},
	title = {Executive's guide to COSO internal controls : understanding and implementing the new framework /},
	publisher = {John Wiley,},
	year = {2013.},
	series = {Wiley Corporate F & A ;},
	address = {Hoboken :},
	url = {http://onlinelibrary.wiley.com/book/10.1002/9781118691656}
}