Function and Role of Internal Audit. Comparative Study Based On the Process, Report and Value Added of the Audit. UNWE Yearbook, [S. l.], v. 2, p. 19–38, 2023. DOI: 10.37075/YB.2022.2.02. Disponível em: https://ojs.e-dnrs.org/ybunwe/article/view/1469. Acesso em: 6 dec. 2025.