The Effect of Changes in Internal Control Systems on Audit Risk. Junior Management Science, [S. l.], v. 10, n. 3, 2025. DOI: 10.5282/jums/v10i3pp657-676. Disponível em: https://jums.ub.uni-muenchen.de/JMS/article/view/5315.. Acesso em: 6 sep. 2025.