چارچوبی برای تدوین آیین‌نامۀ نظام جامع بازرسی شهرداری‌های کلان‌شهرهای ایران

Havens Harry S. (1996). The Role of Internal Auditing in Management Control Systems in Government: A US Perspective, Management Control in Modern Government Administraion: Some Comparative Practices, Paris: Organisation for Economic Co-Operation and Development.

Holmqvist Josefine; Mattias Karlsson & Linda Norrman (2010). Municipal Audit, The Switch of Audit Firm, Lund University.

Johannesburg municipality (2012). Performance management.

Margie Sollinger & La Vonne Griffin (2012). city of Portland, Office of the Ombodsman, the 2012 Annual Report.

NSW Division of Local Government (2010). Internal Audit Guidelines, Department of Premier and Cabinet.

Ronald C. Foster & Thomas F. O’Connor (2014). Seven Barriers to Performance Auditing in Canadian Cities, An excerpt from the upcoming IIARF research report titled Performance Auditing in Major Cities in the United States and Canada, The Institute of Internal Auditors Research Foundation (IIARF).

Office of the New York State Comptroller (2010). Management’s Responsibility for Internal Controls, New York: Division of Local Government and School Accountability.

Padovani Emanuele; Yetano Ana & Levy Orelli Rebecca (2009). Municipal Performance Measurement and Management in Practice: Which Factors Matter?, presented at EGPA 2009 Conference, Malta September 2-4, 2009, Study Group no. 2: Performance in Public Sector, the Mogale City Local Municipality (2006), MCLM: Integrated Performance Management Framework and Policy.

Phil Clarke (2014). Queensland Ombudsman Annual Report 2013–14, the Office of the Queensland Ombudsman under a Creative Commons Attribution (CC BY) 3.0 Australia licence. www.ombudsman.qld.gov.au.

Rattray David W. T. & Comm B. (2015). Municipal System and Municipal Financial Control in Canada, Parlimantary Centre.

Richard Thomas; Jim Martin & Richard Kirkham (2013). External Evaluation of the Local Government Ombudsman in England, Local Government Ombudsman (LGO).

The International Standards of Supreme Audit Institutions or ISSAIs (2010). Fundamental Principles of Public-Sector Auditing, issued by INTOSAI, theInternational Organisation of Supreme Audit Institutions.

www.toronto.ca/refugees.

http://www.metro.tokyo.jp/ENGLISH/ABOUT/STRUCTURE/structure04.htm.

http://www.ebeijing.gov.cn/Government/Departments/t929938.htm.

https://www.ankara.bel.tr/en/institutional/organization-chart/internal-auditing-department.

Meihami Bahram & Varmaghani & Meihami Hussein (2013). "The role & effect of information technology and communi cation on perfotmance of independent auditors (evidences of audit institutions in Iran)", Interdisciplinary Journal of contemporary research in Business, 4(12) 829-849.

Adeyemi; Mohammed; ogundeji; oladipupo & Tijani (2014). "audit technology tcols and business process assurance: assessment of auditors perspective in Nigeria", Unirersal Journal of industrial and business management, 2(4), 93-102.

Günther Kräuter, Gertrude Brinek & Peter Fichtenbauer (2014). the Austrian Ombudsman Board (AOB), The international version of the 2014 annual report.

Beverley Wakem & Ron Paterson (2013-2014). Report of the Ombudsman, Presented to the House of Representatives pursuant to s 29 of the Ombudsmen Act 1975, www.ombudsman.parliament.nz.