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Dodi Dahyawan

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Open access Jul 2026

Mapping Global Internal Control Research: A Bibliometric Analysis of Publication Trends, Emerging Themes, and Collaboration Patterns in Scopus (2022–2025)

Internal control has become increasingly important as organizations integrate governance, enterprise risk management, and digital transformation into organizational decision making. The COSO Integrated Framework establishes internal control as the foundation of governance and risk management, while digital transformati...

Dodi Dahyawan, Fitriana Dachlan, Rachmat Agus Santoso · 0 citations

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