PRAYOGA, Cepi Juniar; SUKRISTANTA. Institutionalizing Internal Audit in Indonesian Startups: Regulatory Alignment and Fraud Prevention Strategies. Summa : Journal of Accounting and Tax, [S. l.], v. 3, n. 1, p. 41–52, 2025. DOI: 10.61978/summa.v3i1.876. Disponível em: https://journal.idscipub.com/index.php/summa/article/view/876. Acesso em: 6 nov. 2025.