The importance of examining internal control process in evaluating the adequacy and appropriateness of the evidence in the external audit. Entrepreneurship Journal for Finance and Business, [S. l.], v. 3, n. 3, p. 113–124, 2022. DOI: 10.56967/ejfb2022180. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/308. Acesso em: 19 jul. 2026.