TAJ, Tilila. The Process approach’s contribution in internal auditing: An improved risk assessment for optimized processes. International Journal of Accounting Finance Auditing Management and Economics, [S. l.], v. 3, n. 4-1, p. 394–407, 2022. Disponível em: https://revue.ijafame.com/index.php/home/article/view/513. Acesso em: 27 oct. 2026.