Nurlinda, Erlina, Azhar Maksum, Rina Bukit. “Government Internal Control System: Viewed From The Point of Perceive of The Reporting Entity and The Auditor”. International Journal of Advanced Science and Technology, Vol. 29, no. 7, May 2020, pp. 2424-32, http://sersc.org/journals/index.php/IJAST/article/view/17992.