Daulay B, Ramadhani RD, Susi, Sitompul G, Panggabean FY. Implementation Of Strategic Planning, Risk Identification And Development Of Effective Audit Plans In Public Sector Internal Audits. int.j.econ.res.collab. [Internet]. 2025 Jan. 31 [cited 2025 Oct. 25];1(2):131-8. Available from: https://jurnal.dosenkolaborasi.org/index.php/IJERC/article/view/45