JULHAM; WIDURI, Rindang. A Conceptual Framework Linking Continuous Audit and Risk-Based Audit to The Effectiveness of The Internal Audit Function: ‎The Moderating Roles of Business Process Complexity and Technological Infrastructure Readiness. International Journal of Accounting and Economics Studies, [S. l.], v. 12, n. 8, p. 1100–1106, 2026. DOI: 10.14419/ka418q25. Disponível em: https://www.sciencepubco.com/index.php/IJAES/article/view/37347.. Acesso em: 7 jan. 2026.