AIKINS, A. E.; MENSAH, J. V.; ESSAW, D. W. Risk management and control pitfalls of local governments in Ghana. Indonesia Auditing Research Journal, [S. l.], v. 13, n. 1, p. 29–39, 2024. DOI: 10.35335/arj.v13i1.215. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/215. Acesso em: 12 may. 2026.