Chalmers, K., Hay, D., & Khlif, H. (2019). Internal control in accounting research: A review. Journal of Accounting Literature, 42, 80-103. https://doi.org/10.1016/j.acclit.2018.03.002
Naqvi, Al. Automating internal controls assessment. in Artificial Intelligence for Audit, Forensic Accounting, and Valuation : A Strategic Perspective, John Wiley & Sons, Incorporated, 2020. ProQuest Ebook Central, https://ebookcentral.proquest.com/lib/fitchburg-ebooks/detail.action?docID=6270499. See chapter 9 - Automating internal controls assessment.
Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017). Internal control weaknesses and financial reporting fraud. Auditing: A Journal of Practice & Theory, 36(3), 45–69. https://doi.org/10.2308/ajpt-51608