Dito Aditia Darma Nasution, Rizen Cariswan Grace Hura, Septyani Br Bangun, & Firdha Dwi Yudha Lubis. (2026). Strengthening Public Sector Audit Through Risk-Based Internal Control: A Conceptual Framework for Local Governments. International Journal of Economic Research and Financial Accounting (IJERFA), 4(3). https://doi.org/10.55227/ijerfa.v4i2.448