The Effectiveness of Implementing the COSO Internal Control Framework and Its Implications for Fraud Detection in State-Owned Enterprises. Journal of Economics, Management, and Accounting, [S. l.], v. 2, n. 1, p. 357–368, 2026. DOI: 10.65310/jea66y20. Disponível em: https://scriptaintelektual.com/scripta-economica/article/view/1212. Acesso em: 7 aug. 2026.