@book{32027,
	author = {Hightower, Rose. and ebrary, Inc.},
	title = {Internal controls policies and procedures},
	publisher = {Wiley,},
	year = {c2009.},
	address = {Hoboken, NJ :},
	url = {http://site.ebrary.com/lib/rucke/Doc?id=10257648}
}