@article{oai:meiji.repo.nii.ac.jp:00011449, author = {藤原, 俊雄}, journal = {明治大学法科大学院論集}, month = {Mar}, note = {Article}, pages = {175--202}, title = {企業集団内部統制システムの開示と監査役・監査人監査}, volume = {12}, year = {2013} }