Foster, Benjamin P., et al. “THE AUDITOR’S REPORT ON INTERNAL CONTROL & FRAUD DETECTION RESPONSIBILITY: A COMPARISON OF FRENCH AND U.S. USERS’ PERCEPTIONS”. Journal of Accounting, Ethics & Public Policy, JAEPP, vol. 14, no. 2, Apr. 2023, p. 221, doi:10.60154/jaepp.2013.v14n2p221.