Ainun Putri, and Dyah Setyaningrum. “ Evaluating Governance, Risk, and Control in APIP Capability: A Case of Regency X Inspectorate”. E-Jurnal Akuntansi 35, no. 11 (November 30, 2025). Accessed December 8, 2025. https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/3072.