Utami, Rizky Ananda, Fairuz Azzahra Irsyad, and Saparuddin Siregar. “The Role of Internal Audit in Mitigating Operational Risks in Sharia Banks”. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 20, no. 1 (April 5, 2025): 175–183. Accessed February 12, 2026. http://150.107.142.43/index.php/neraca/article/view/18397.