Rahmasari, Arttika, and Doddy Setiawan. “Maturity of Internal Control System, the Capability of Internal Auditors, and Performance Accountability in Local Governments”. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 8, no. 2 (December 28, 2022): 159–176. Accessed November 7, 2024. https://jurnal.bpk.go.id/TAKEN/article/view/830.