DAULAY, B.; RAMADHANI, R. D.; SUSI; SITOMPUL, G.; PANGGABEAN, F. Y. Implementation Of Strategic Planning, Risk Identification And Development Of Effective Audit Plans In Public Sector Internal Audits. International Journal of Economic Research Collaboration, [S. l.], v. 1, n. 2, p. 131–138, 2025. Disponível em: https://jurnal.dosenkolaborasi.org/index.php/IJERC/article/view/45. Acesso em: 25 oct. 2025.