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://ijafame.org/index.php/ijafame/article/view/544. Acesso em: 21 sept. 2026.