DITO ADITIA DARMA NASUTION; RIZEN CARISWAN GRACE HURA; SEPTYANI BR BANGUN; FIRDHA DWI YUDHA LUBIS. Strengthening Public Sector Audit Through Risk-Based Internal Control: A Conceptual Framework for Local Governments. International Journal of Economic Research and Financial Accounting (IJERFA), [S. l.], v. 4, n. 3, 2026. DOI: 10.55227/ijerfa.v4i2.448. Disponível em: https://backupijerfa.afdifaljournal.com/index.php/ijerfa/article/view/448. Acesso em: 17 apr. 2026.