PERMANA, Ari; ZAKARIA, Adam; MUSYAFFI, Ayatullah Michael. 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, [S. l.], v. 1, n. 3, p. 121–129, 2025. DOI: 10.70865/jaffa.v1i3.184. Disponível em: https://ojs.proaksara.com/index.php/jaffa/article/view/184. Acesso em: 25 apr. 2026.