@article{oai:tcue.repo.nii.ac.jp:00001254,
 author = {中村, 彰良 and Nakamura, Akiyoshi},
 issue = {2},
 journal = {高崎経済大学論集, THE ECONOMIC JOURNAL OF TAKASAKI CITY UNIVERSITY OF ECONOMICS},
 month = {Sep},
 note = {7, 研究ノート, Research Notes},
 pages = {117--132},
 title = {内部監査部門の知覚された能力と内部監査の実効性},
 volume = {62},
 year = {2019},
 yomi = {ナカムラ, アキヨシ}
}