壹、中文部份：
1.于卓民譯，"會計循環：傳統會計與計算機會計之較"，中國會計，（第25卷第5、6期）, P , 39-45
2.石吉全著，電腦查帳之研究，（東吳大學會計研究所碩士論文，民國69年）
3.白俊男，"電腦作弊"，自立晚報，（民國71年2月25日）
4.司徒達賢譯，企業政策與策略規劃，（台北：東華書局，民國69年9月二版）
5.朱萬福和戴文郎合譯，管理情報系統，（台北：大陸書局，民國63年再版）
6.汪承運編著，企業計劃與預算，（台北：三民書局，民國66年第二版）
7.祁承斌，"電算機與會計"，中國會計，（第25卷第5、6期） , P , 10-13
8.林英峰，企業管理概念，（台北：國立政大公企中心印行）
9.林進祥，"電腦會計有何特徵"，會計師會訊，（民國68年8月）, P• 5-8
10.邱慶雲編著，電腦化會計資訊制度--理論與實務，（台北：松崗圖書公司，民國70年初版）
11.洪榮三撰，"電子處理資料後內部審核應有之改進"，主計月報，（民國67年12月，第46卷第4期）P. 19-21
12.柯順基撰，"利用電腦的幾個問題"，中國會計，（第25卷第5、6期）, P. 35-38
13.財團法人資訊工業策進會編印，中華民國資訊工業年鑑，（台北：民國70年）
14.許文欽譯，"電腦審計在性質上之改變"，現代審計，（民國69年第346期，347期）, P. 15-17 , P. 17-20
15.張安平，"不可思議的電腦犯罪"，天下雜誌，（民國71年8月）
16.張鍾潛校閱，程嘉君、吳思華和林至洪合譯，（台北：松崗圖書公司，民國70年初版）
17.陳定國編著，高階管理--企劃與決策，（台北：華泰書局，民國70年二版）
18.陳通明編譯，電腦化管理資訊系統，（台灣：復文書局，民國69年初版）
19.陳塢福譯，"決策導向之管理會計資訊系統"，中國會計（第29卷第8、9期）, P. 18-22
20.郭宗熙譯著，EDP會計的結構與實務，（台北：徐氏基金會，民國59年）
21.郭啟臨譯註，"會計與決策"主計月報，（民國67年10月，第46卷第4期）, P. 7-9
22.郭崑謨和林泉源著，管理資訊系統，（台北：三民書局，民國71年初版）
23.梁培華撰，"資料處理的稽核"，資訊與電腦，（民國70年9月份）, P. 49-51
24.盛理約撰，"會計資訊應具備的品質"，致遠會計，（民國70年4月）, P. 1-10
25.馮拙人譯，審計學原理，（台北：民國71年第七版）
26.葉誌崇著，會計資訊系統，（台北：松崗圖書公司，民國68年初版）
27.鄭丁旺和陳定國主編，財務管理人員百科全書，（台北：大世紀管理叢書編譯委員會，民國67年）
28.潘清順和袁順安合譯，電子計算機資料庫的組織，（台北：建宏書局，民國66年）
29.謝長宏撰，"高階層的企業管理--系統管理"，投資與企業，（民國71年5月份）, P. 11-14
30.鍾英明著，系統分析與設計，（台北：松崗圖書公司，民國70年六版）
31.鍾淑華撰，電子資料處理制度下查帳問題之研究，（東吳大學會計研究所碩士論文，民國65年）
32.韓季瀛撰，從管理決策觀點論會計資料系統，（政治大學會計研究所碩士論文，民國65年）
33.戴欽松撰，"電腦審計概說"，主計月報，（民國62年，第38卷第1期）, P. 48-54 ; "電腦制度發展控制"，主計月報，（民國63年，第39卷第1期）, P. 23-29 ; "電腦部門之組織控制"，主計月報，（民國65年，第 41卷第1期 ) , P. 15-20 ; "電腦作業的程序控制"，主計月報，（民國 65 年，第 41 卷第 4 期） , P . 57-64 ;
“電腦制度的審計測試”,（民國65年，第41卷第6期）, P. 13-17 ; "電腦制度的特殊審計技術"，主計月報，（民國67年，第43卷第1期）, P . 15-23
34.蘇鎮安撰，"內部控制之研討與審查技巧"現代審計，（第318期）, P. 11-16

貳、外文部份：
35. AICPA, Accounting Principles Board, "Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises, " APB Statement No.4 (N.Y.: AICPA, 1970)
36. AICPA, The Auditor's Study and Evaluation of Internal Control in EDP Systems, (N.Y.: AICPA, 1977)
37. Arthur W. Holmes and Wayne S. Overmyer, Auditing - Standards and Procedures, 8th ed., (III.: Richard D. Irwin, Inc., 1975)
38. Barry E. Cushing, Accounting Information Systems and Business Organization, 2nd ed., (Addison-Wesley, 1973)
39. Brandt Allen, "The Biggest Computer Frauds: Lessons for CPAs, "The Journal of Accountancy, (May 1977), P.52-62.
40. C. William Emory, Business Research Methods, 1st ed., (Homewood, III.: Richard D. Irwin, Inc., 1976)
41. Carol A. Schaller, "Auditing arid Job Accounting Data," The Journal of Accountancy, (May 1976), P.36-42.
42. Carol P. Eastin, "System and Software Controls for On-Line Systems," Management Controls, (June 1974), P.141-145.
43. Charles T. Horngren, Cost Accounting - A Managerial Emphasis, 4th ed., (Englewood Cliffs, N.J.: Prentice Hall Inc., 1977)
44. Claude E. Shanon and Weaver., The Mathematical Theory of Communication, (Urbana: University of Illinois Press, 1949)
45. Committee on Auditing Procedure, AICPA, Statement on Auditing Standards No.1, (N.Y.: AICPA, 1973)
46. Committee to Prepare A Statement of Basic "Accounting Theory, A Statement of Basic Accounting Theory, (Evanston, III: AAA, 1966)
47. David C. Burns and James K. Lobbecke, "Internal Control Evaluation: How The Computer Can Help? " The Journal of Accountancy, (Aug. 1975), P. 60-70.
48. Donald H. Sanders, Computers in Business: An Introduction, 3rd ed., (N.Y.: McGraw-Hill Book Company, 1975)
49. Donald H. Taylor and G. William Glezen, Auditing Integrated Concepts and Procedures, 1st ed., (Wiley & Sons, Inc., 1979)
50. Donald L. Adams, "AICPA Timesharing Program Library Available," The Journal of Accountancy, (Dec. 1975), P.95-96 .
51. Downey J. Russell, Management Information System Principles, (New Peat, Marwick, Mitchell & Co., 1969)
52. E. B. Levine, "Auditing Requirements for Advanced System, " The Journal of Accountancy, (March 1974), P.74-76.
53. Elise G. Jancura, "SAS No.3 And The Evaluation of Internal Control, " The Journal of Accountancy, (March 1977), P.69-74.
54. Elise G. Jancura, "Technical Proficiency for Auditing Computer Processed Accounting Records, " The Journal of Accountancy, (Oct. 1975), P.46-59.
55. Elise G. Jancura & Fred L. Lilly Jr., "Guidelines for Auditing Service-Center-Produced Records, " The Journal of Accountancy, (Jan. 1976), P.35-39.
56. Frederick S. Schiff, "The Use of Time-Sharing in The CPA Firm," The Journal of Accountancy, (Jan. 1974), P. 62-66.
57. Geoff Horwitz, "Needed: A Computer Audit Philosophy, " The Journal of Accountancy, (April 1976), P.69-72.
58. George A. Steiner, Strategical Planning, (台北：華泰書局影印本，民國68年)
59. George A. Steiner, Top Management Planning, (Toronto, Oilier- Macmillan Canada, Ltd., 1969)
60. George H. Bodnar, Accounting Information Systems, (台北：松崗圖書公司影印本，民國 69 年)
61. George H. Rittersbach and Stephen D. Harlan, "Auditing Advanced Systems, " The Journal of Accountancy, (June 1974), P.83-85.
62. Glenn A. Welsch, Budgeting: Profit Planning and Control, 4th ed. (Englewood Cliffs, N.J.: Prentice Hall Inc., 1976)
63. Glenn A. Welsch, Charles T. Zlatkovich, and John Arch White, Intermediate Accounting, 4th ed., (Homewood, III.: Richard D. Irwin, Inc., 1976)
64. Glenn L. Johnson and James A. Gentry, Jr., Finney and Miller's Principles of Accounting - Introductory, 7th ed. (Englewood Cliffs, N.J.: Prentice Hall, Inc., 1970)
65. Gordon B. Davis, Computer Data Processing, (N.Y.: McGraw Hill, 1969)
66. Harold Koontz and Gyril O'Donnell, Principles of Management, An Analysis of Managerial Functions, 5th ed., (N.Y.: McGraw Hill, 1972)
67. Harold Koontz and Robert W. Bradspies, "Managing Through Feedforwand Control, " Business Horizons, (June 1972), P.25-36.
68. Howard F. Stettler, Auditing Principle, 4th ed. (Englewood Ciffs, N.J.: Prentice-Hall. Inc., 1977)
69. J. Hal Reneau, "Auditing in A Data Base Environment, " The Journal of Accountancy, (Dec. 1977), P.59-65.
70. James I. Cash, Jr., An drew D. Bailey, Jr., and Andrew B. Whinston, " A Survey of Techniques for Auditing EDP-Based Accounting Information Systems, " Accounting Review (Oct. 1977) P.813-832.
71. James O. Hicks, Jr., and Wayne E. Leininger, Accounting Information Systems,（台北：開發圖書有限公司影印本，民國 70 年）
72. James R. Davis, "EDP Control Means Total Control, " Management Accounting, (Jan. 1977), P. 41-44.
73. Jerry L. Turner and Theodore J. Mock, "Economic Considerations in Designing "Audit Program, " The Journal of Accountancy, (March 1980), P.65-74.
74. Joe Wasserman, "Selecting A Computer Audit Package,” The Journal of Accountancy, (April 1974), P.30-34.
75. John Dearden, "MIS is a Mirage, " Harvard Business Review, (Jan.-Feb. 1972), P.90-99.
76. John P. Van Gigch, Applied General Systems Theory, 2nd ed., (台北：華泰書局影印本，民國 69 年初版)
77. John Page and Paul Hooper, Accounting and Information System, (Reston, Viginia: A Prentice Hall Company, 1979)
78. Larry E. Rittenberg and Gordon B. Davis, "The Roles of Internal and External Auditors in Auditing EDP Systems, " The Journal of Accountancy, (Dec. 1977), P.51-58.
79. Michael J. Cerullo, "Untapped Computer Service Bureau Potential, " The Journal of Accountancy, (Dec. 1974), P.106-109.
80. Michael T. Vanecek, Robert F. Zant and Carl Stephen Guynes, Distributed Data Processing: A New Tool for Accountants, " The Journal of Accountancy, (Oct. 1980), P.75-83.
81. Norman L. Enger and Paul W. Howerton, Computer Security: A Management Audit Approach, 1st ed., (N.Y.: AMACOM, 1980)
82. Peter A. Firmin, "The Potential of Accounting As a Management Information System, "Management International Review, (Feb. 1966), P.45-55.
83. Price Waterhouse & Co., Systems Management, 2nd ed., (N.Y.: IBM, 1976)
84. Richard D. Webb, "Audit Planning - EDP Consideration, " The Journal of Accountancy, (May 1979), P.66-74.
85. Robert G. Murdick and Joel E. Ross, Information Systems for Modern Management, (Englewood Cliffs, N.J.: Prentice Hall, Inc., 1971)
86. Robert G. Murdick, Thomas C. Fuller and Joel E. Ross, Accounting Information Systems, (Englewood Cliffs, N.J.: Prentice Hall, 1978)
87. Robert G. Taylor, "Error Analysis in Audit Tests, " The Journal of Accountancy, (May 1974), P.78-82.
88. Robert L. Stone, "Who is Responsible for Computer Fraud?"The Journal of Accountancy, (Feb. 1975) , P.35-39.
89. Robert Stone, "Some Security and Integrity Controls in Small Computer Systems, " The Journal of Accountancy, (Sept. 1975), P.97-100.
90. Robert T. Tussing and Glenn L. Helms, "Trainning Computer Audit Specialists," The Journal of Accountancy, (July 1980), P.71-74 .
91. Rom Weber, "An Audit Perspective of Operating System Security, " The Journal of Accountancy, (Sept. 1975), P.97-100.
92. S.A. Spencer, "The New Dark at The Top of The Stairs -- What Higher Management Needs from Information System, " Management Review, vol.5 No.7, (July 1962), P.4-12.
93. Stephen H. Collins, "Keeping Up With Computer Technology: An AICPA Conference Focuses on Systems and Security, " The Journal of Accountancy, (July 1977), P.34-36.
94. T.W. McRae, Computers and Accounting, 2nd ed. (John William & Sons, Co., 1978) , Chap. 6.
95. W. Thomas Poter and William E. Perry, EOP Controls and Auditing, 3rd ed., (台北：開發圖書有限公司影印本，民國70年)
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