@book { DieEinrichtungeinesInternenKontrollsystemsDerCOSOReportsInternalControloverFinancialReportingGuidanceforSmallerPublicCompanies,
    title = "Die Einrichtung eines Internen Kontrollsystems: Der COSO-Reports (Internal Control over Financial Reporting – Guidance for Smaller Public Companies)",
    author = "Mirco {Roeben}",
    year = "2015",
    publisher = "BACHELOR + MASTER PUBLISHING",
    address = "Hamburg, Deutschland",
    url = "https://m.bachelor-master-publishing.de/document/297579"
}