Fedelia, Jeslyn, Jennifer Te, and Anderson Anderson. “The Advantage of Adopting Risk-Based Internal Auditing in Manufacturing Company”. International Journal of Social Science, Education, Communication and Economics (SINOMICS Journal) 1, no. 5 (December 31, 2022): 713–718. Accessed September 27, 2025. https://sinomicsjournal.com/index.php/sj/article/view/80.