“Factors Affecting Internal Audit Effectiveness With Application of Computer-Assisted Audit Techniques As a Moderating Variable”. JAE (JURNAL AKUNTANSI DAN EKONOMI) 10, no. 1 (March 26, 2025): 1–19. Accessed April 4, 2025. https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/24404.