@article{oai:konan-u.repo.nii.ac.jp:00000215,
 author = {友杉, 芳正 and Tomosugi, Yoshimasa},
 journal = {甲南会計研究, KONAN Accounting Review},
 month = {Mar},
 note = {application/pdf},
 pages = {3--18},
 title = {特別寄稿 内部監査の機能的展開},
 volume = {2},
 year = {2008},
 yomi = {トモスギ, ヨシマサ}
}