Describe how the use of a unique set of standards might impact the auditing process.

I need 4 clear and quality references.
These references need to be current and website based with an author who is current (2008-2018). I need to be able to go to a website and see that actual work.
No google books or Wiki. I need media articles to references and see. Please understand this requirement.
Also this needs to follow APA style and be in 12 Times.
Also I just need the document in a clear well written single spaced. I will do the editing no need to send cover page or double space. I will do that through my review.
Thank you and see the topics below that need addressed.
Often, it is necessary to develop a hybrid framework of standards for use within a business. Identify the individual(s) within the company that should be involved in the decision-making process. Justify your choices.
Describe how the use of a unique set of standards might impact the auditing process.