Ananda, Aditya, and Nureni Wijayati. 2023. “An Evaluation of the Design of Internal Control over Financial Reporting for Fiscal Year 2021 in the Ministry X”. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan 5 (8):3415-20. https://journal.ikopin.ac.id/index.php/fairvalue/article/view/2994.