The impact of external auditing on the strength of internal control under the elements of COSO: Conducted in the Federal Board of Supreme audit - the Financial Supervisory Authority operating in the Ministry of Electricity. Entrepreneurship Journal for Finance and Business, [S. l.], v. 7, n. 1, p. 02–22, 2026. DOI: 10.56967/ejfb2026556. Disponível em: https://ejfb.journalpath.com/ejfb/article/view/456. Acesso em: 21 jul. 2026.