Satria, Adam Muhamad, and Lidya Primta Surbakti. “The Role of Internal Control Systems in Supporting External Auditors in Providing Reasonable Assurance on Financial Statements”. Akuntansiku 5, no. 2 (July 9, 2026): 108–120. Accessed July 15, 2026. https://jurnalku.org/index.php/akun/article/view/2316.