1. Abbott, A., The System of Professions: An Essay on the Division of Expert Labour (Chicago, IL: University of Chicago Press, 1988).
2. Albrecht, W. S., Howe, K. R., Schueler, D. R. & Stocks, K. D., Evaluating the Effectiveness of Internal Audit Departments (Altamonte Spring, FL: Institute of Internal Auditors, 1988).
3. Asairy, S. M., Evaluating the Extent of Effectiveness of Internal Auditing: An Applied Study on the Saudi Joint-Stock Companies, Unpublished MSc dissertation, King Abdul-Aziz University, 1993.
4. Barnia, M., “Morocco—On the Right Track”, Internal Auditor, June 1998, pp. 22–23.
5. Bethea, P. J., A Descriptive Exploratory Examination of the Role and Responsibilities of Internal Auditing in Higher Education, Unpublished PhD dissertation, North Carolina State University, 1992.