SOFA, A. R.; MARBUN, N.; SEMBIRING, D. V. B.; SEBAYANG, V. F.; NST, D. A. D. The Role of Internal Audit and Risk-Based Audit in Improving Local Government Financial Accountability. EDUCTUM: Journal Research, [S. l.], v. 4, n. 2, p. 15–19, 2025. DOI: 10.56495/ejr.v4i2.1471. Disponível em: https://jurnal.larisma.or.id/index.php/EJR/article/view/1471. Acesso em: 21 jan. 2026.