Acharyya, M., & Johnson, J. (2006). Investigating the devel- opment of enterprise risk management in the insurance industry: An empirical...
Asare, T. (2009). Internal auditing in the public sector: Pro- moting good governance and performance improvement. Interna- tional Journal...
Audit Board of the Republic of Indonesia. (2016). Semester Examination Results I Year 2016. Jakarta: Audit Board of the Repub- lic of Indonesia.
Badan Pengawasan Keuangan dan Pembangunan. (2016a, March 27). APIP, garda terdepan pengawal tata kelola keuangan ne- gara [News release]....
Badan Pengawasan Keuangan dan Pembangunan. (2016b) Rakornas APIP: Peningkatan kapabilitas aparat pengawasan intern pemerintah. Retrieved from...
Bura, E., Wiryono, S. K. (2013). Risk management‐based in- ternal audit for auditor to improve the performance of Internal Audit Unit of PT...
Chandra, A. A. (2016, October 4). Dari 533 laporan keuan- gan pemerintah daerah, hanya 312 raih opini WTP. detikcom. Re- trieved from https://www.detik.com
Committee of Sponsoring Organizations of the Treadway Commission. (2004). Enterprise Risk Management – Integrated Framework. Durham: COSO.
De Zwaan, L., Stewart, J., & Subramaniam, N. (2011). Inter- nal audit involvement in enterprise risk management. Managerial Auditing Journal,...