APA Citation

 Hightower, R. (2009).  Internal controls policies and procedures.  Wiley.

Chicago Style Citation

 Hightower, Rose.  Internal Controls Policies and Procedures.  Wiley, 2009.

MLA Citation

 Hightower, Rose.  Internal Controls Policies and Procedures.  Wiley, 2009.

Warning: These citations may not always be 100% accurate.