SYAFITHRI, Y.; WAHYUDI, T. .; YUSRIANTI, H. .; MEUTIA, I. . Operasionalisasi dan Faktor-Faktor yang Mempengaruhi Efektivitas Audit Internal: Systematic Literature Review. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 1, p. 512-528, 2025. DOI: 10.33395/owner.v9i2.2598. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2598. Acesso em: 1 may. 2026.