RUMIYATI, R.; NUSA, N. D. Strengthening governance in higher education: The role of internal audit as the third line of defense. JIFA (Journal of Islamic Finance and Accounting), [S. l.], v. 7, n. 1, p. 24–40, 2024. DOI: 10.22515/jifa.v7i1.8055. Disponível em: https://ejournal.uinsaid.ac.id/index.php/jifa/article/view/8055. Acesso em: 9 may. 2025.