Permana, A. et al. 2025. Design of an Internal Control System Evaluation Instrument Based on the COSO Framework: A Study of State Owned Insurance. Journal of Accounting, Finance, and FinTech Advancements. 1, 3 (Apr. 2025), 121–129. DOI:https://doi.org/10.70865/jaffa.v1i3.184.