Factors Determining The Effectiveness of Internal Auditing : The Role of Competence, Independence, and Management Support. Prosiding Simposium Ilmiah Akuntansi, [S. l.], p. 176–184, 2026. Disponível em: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/326.. Acesso em: 27 feb. 2026.