Source: https://chapters.theiia.org/montreal/ChapterDocuments/Comit%C3%A9%20de%20B%C3%A2le%20%C2%AB%20L%27audit%20interne%20dans%20les%20banques%20et%20les%20relations%20des%20autorit%C3%A9s%20de%20tutelle%20avec%20les%20auditeurs%20%C2%BB%20%28ao%C3%BBt%202001%29.pdf