This is probably what you're looking for: http://www.tataa.com/wp-content/uploads/2012/10/RNA_DNA-Spike-Application-Note.pdf
These RNA and DNA spike-in controls are designed to help assess if you have sample-to-sample variability in inhibition of the reverse transcriptase and qPCR steps of the workflow.
do you want to detect reverse transcriptase activity in cell lysates from betaretrovirus infected cell lines or tissues?. If so, you need to generate high quality cell lysate for reverse transcyptase activity...and use it as enzyme in a common protocol for amplification of an internal control gene such as b-actin, EF1A...GAPDH..please refer To: https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3825189/..for a list of useful control genes!