@article{oai:cuc.repo.nii.ac.jp:00005443,
 author = {藤川, 信夫},
 issue = {1},
 journal = {千葉商大論叢},
 month = {Sep},
 pages = {129--146},
 title = {3つの防衛線とリスクガバナンス－米国COSO内部統制と内部監査ならびにFinTech と銀行法改正等にかかる組織法的考察－},
 volume = {55},
 year = {2017}
}