“The Influence of Internal Auditor Independence, Competence, and Professionalism on Internal Audit Quality: Literature Review” (2026) Prosiding Simposium Ilmiah Akuntansi, pp. 217–227. Available at: https://sia-iaikpd.fdaptsu.org/index.php/sia/article/view/334 (Accessed: 2 April 2026).