PRAMESTI, Dyah Sisca Putri; KOESWAYO, Poppy Sofia; DEVANO, Sony. Understanding How Investigative Auditors’ Competence, Independence, and Experience Affect the Efficiency with Which Audit Procedures are Implemented in Fraud Proof. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), [S. l.], v. 7, n. 2, p. 366–377, 2023. DOI: 10.36555/jasa.v7i2.2329. Disponível em: https://journalfeb.unla.ac.id/index.php/jasa/article/view/2329. Acesso em: 2 dec. 2025.