http://www.jejakakuntansi.net/2017/01/pengertian-tujuan-komponen-komponen-dan.html
https://www.kompasiana.com/fajarssw/593803dbf5591f13fc2d6f22/mempertimbangkan-
pengendalian-internal?page=all
mengatasi keterbatasan
http://www.jtanzilco.com/blog/detail/841/slug/memahami-keterbatasan-pengendalian-internal
https://www.kompasiana.com/afikhotijah/5938c8d6e3f7bc2a07642d93/masalah-pengendalian-
internal-alat-penyempurna-yang-tidak-sempurna
prinsip pengendalian
https://www.kompasiana.com/ndull/54f79c3ea33311601c8b4590/fungsi-controlling-pengendalian-
pengawasan-dalam-manajemen-pendidikan
spi
https://www.academia.edu/8751372/SISTEM_PENGENDALIAN_INTERNAL
https://kurniawanbudi04.wordpress.com/2013/01/14/pemahaman-spi-sistem-pengendalian-intern/
https://www.academia.edu/8751372/SISTEM_PENGENDALIAN_INTERNAL
prinsip pengendalian
https://www.kompasiana.com/ndull/54f79c3ea33311601c8b4590/fungsi-controlling-pengendalian-
pengawasan-dalam-manajemen-pendidikan
http://auditorinternal.com/2013/02/27/best-practice-audit-internal-dari-sektor-bumn/