Jakarta: Republik Indonesia, 1996,
Buku Referensi
Jakarta : Yayasan Pendidikan Internal Audit (YPIA), 2004,
Majalah, Jurnal, Buletin
Rahman Mulyawan, author
Universitas Terbuka, 2017
Buku Teks
Eun, Cheol S., author
McGraw-Hill, 2005
Buku Teks
Melicher, Ronald W.
South-Western College Publishing, 2000
Buku Teks