“The Impact of Implementing International Financial Reporting Standards (IFRS) on the Efficiency and Effectiveness of Internal Auditing in Financial Institutions”. Indonesian Journal of Law and Economics Review 21, no. 2 (March 11, 2026): 10.21070/ijler.v21i2.1516. Accessed November 14, 2026. https://ijler.umsida.ac.id/index.php/ijler/article/view/1516.