مدل سیستم کنترل‌های داخلی برای سازمان‌های مناطق ویژه اقتصادی

Drilia, S. C. (2025). The Impact of Internal Control, HR Competence, and Organizational Commitment on Financial Report Quality Regional Government Organization, With IT Utilization as a Moderator (Study on Regional Government Organizations in Southern Sumatera). International Journal of Asian Business and Management, 4(2), 177-188. https://doi.org/10.55927/ijabm.v4i2.155

Juma, M., David, N., & Muniru, S. (2025). Determining the Relationship Between Internal Controls and Financial Accountability in Bushenyi District Local Government, Uganda. Asian Journal of Economics Business and Accounting, 25(3), 328-336. https://doi.org/10.9734/ajeba/2025/v25i31713

Ma'rouf, N. N. (2025). Presenting a Conceptual Model for Financial Internal Controls Based on Contingent Risks and Government Financial Reporting Transparency (Case Study: Kurdistan Regional Government of Iraq). Scientific-Research Quarterly of Accounting and Management Auditing Knowledge, 14(3), 279-297.

Mahdizadeh, N., Mahmoudi, M., & Moradi, Z. (2025). Investigating the Relationship Between Blockchain Technology and the Qualitative Characteristics of Accounting Information with the Mediating Role of Internal Controls, Auditing, and Management Accounting Techniques. Auditing Knowledge(98), 113-140.

Piri, H., Shahraki, M., Mottahedi, H., Rahat Dehmordeh, H., & Danesh, R. (2024). Investigating the Degree of Management Ability's Impact on Internal Control Weaknesses in Listed Companies. Journal of Applied Research in Management and Accounting, 9, 33-20.

Praja, R. A. (2024). The Influence of Human Resources Audit and Internal Control System on Employee Performance in PT. Subur Sedaya Maju Prabumulih. JuBIR, 2(2), 115. https://doi.org/10.31315/jubir.v2i2.7958

Rachmad, Y. E., Bakri, A. A., Irdiana, S., Waromi, J., & Sinlae, A. A. J. (2024). Analysis of the influence of financial information systems, internal control systems, and information technology on quality of financial reports. Jurnal Informasi Dan Teknologi, 266-271. https://doi.org/10.60083/jidt.v6i1.513

Raspati, G. G. M., & Simanjuntak, B. (2024). Analysis of the Impact of Accountability and Transparency on the Quality of Financial Reports With Internal Control System as a Moderating Variable. MFC, 2(1), 83-92. https://doi.org/10.61397/mfc.v2i1.196

Saghafi, A., & Parsapour, M. R. (2025). Investigating the impact of accounting data analysis using generative artificial intelligence on the quality of digital sustainability reporting considering the mediating role of green sustainability internal control systems. Financial Accounting Knowledge, 12(1), 1–31. https://doi.org/10.30479/jfak.2025.21533.3270

Saputra, O. W. (2024). The Effect of Information Technology Utilization and Internal Control on Regional Financial Information Systems and Their Impact on the Quality of the Financial Statements of the Riau Islands Provincial Government. Dit, 1(3), 85-95. https://doi.org/10.38035/dit.v1i3.989

Sem, D. V., & Hastuti, T. D. (2024). The Impact of Audit Quality, Audit Committe, and Internal Control Systems on Financial Report Quality (Idx Finance Sector). Keunis, 12(2), 120. https://doi.org/10.32497/keunis.v12i2.5507

Taylor, G., & Green, S. (2024). Advanced Monitoring Systems for Internal Control. Global Business Insights, 48(5), 88-102.

Yusnita, F., Khairunnisa, I., & Azwari, P. C. (2024). Use of Information Technology, Accounting Information Systems, Internal Control on the Quality of Financial Reporting Village-Owned Enterprises Ogan Ilir. Jurnal Ekonomi Bisnis & Entrepreneurship, 18(1), 121-136. https://doi.org/10.55208/jebe.v18i1.506

Zalsa Bila Maulida Kemal, C., & Tarjo, T. (2024). The Impact of Internal Control Systems, Regional Financial Accounting Systems, and Information Technology Utilization on the Quality of Financial Reports in Local Government. Apssai Accounting Review, 4(2), 143-151. https://doi.org/10.26418/apssai.v4i2.103