UTAMI, R. A.; IRSYAD, F. A.; SIREGAR, S. The Role of Internal Audit in Mitigating Operational Risks in Sharia Banks. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 20, n. 1, p. 175–183, 2025. DOI: 10.32832/neraca.v20i1.18397. Disponível em: http://150.107.142.43/index.php/neraca/article/view/18397. Acesso em: 12 feb. 2026.