Kokali, Novia, Hendrik Gamaliel, and Olivia Y. M. Sardjono. 2025. “Analysis of the Role of Internal Auditors As Consultants for the North Sulawesi Regional Government”. Jurnal Manajemen Perbankan Keuangan Nitro 2 (1):69-76. https://ojs.nitromks.ac.id/JMPKN/article/view/839.