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2003724OracleOracleIT19921229OECD19995OECD123145OECD1994719991219981219999154“”20021OECD200211161997CEO1223()()4567831AccountabilityResponsibility2Fairness3Transparency4,1,2341992COSO(COSO)20016[2001]41()556ITIT20037246