SUMBER:
E-book:
“Brink’s Modern Internal Auditing”, by Robert R. Moeller, 8’th Ed. John Wiley & Sons, Inc.;
(Chapter 14, hal. 385-387)
Scribd.com:
https://id.scribd.com/embeds/455573748/content?start_page=1&view_mode=scroll&access_
key=key-fFexxf7r1bzEfWu3HKwf