Dewantoro, F. R. and Lestari, Y. D. (2025) “Developing operational risk-level assessment for selecting auditable units: Factor analysis and analytic hierarchy process approach”, Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara. Jakarta, Indonesia, 11(1), pp. 81–103. doi: 10.28986/jtaken.v11i1.1701.