FORMATION OF A RISK-BASED INTERNAL AUDIT SYSTEM IN BUDGETARY ORGANIZATIONS AND ASSESSMENT OF FACTORS AFFECTING ITS EFFECTIVENESS. Eureka Journal of Business, Economics & Innovation Studies, [S. l.], v. 2, n. 6, p. 269–284, 2026. Disponível em: https://eurekaoa.com/index.php/6/article/view/1414. Acesso em: 14 oct. 2026.