Where do the eight internal control cycles come from? What's the literature?
For the framework of internal control, please refer to COSO framework, including the internal control framework of 1996 (I can't remember, it seems so) and the risk management framework of 2004, both of which have detailed explanations on internal control. However, there seems to be no Chinese version in China at present. You can search for COSO Framework on Baidu Library.