Gilbert Alexander Hendrik Sipahelut, and Tri Ratnawati. “Audit Kepatuhan 2 Menilaian Kontrol Internal Dalam Studi Literatur”. Jurnal Riset Ekonomi dan Akuntansi 1, no. 3 (July 17, 2023): 102–112. Accessed January 9, 2025. https://jurnal.itbsemarang.ac.id/index.php/JREA/article/view/619.