Sayuthi, Sayuthi. “Konsep Pengendalian Intern Untuk Keamanan Sistem Informasi ”. Al-Buhuts 17, no. 2 (December 15, 2021): 290–308. Accessed September 16, 2025. https://journal.iaingorontalo.ac.id/index.php/ab/article/view/2370.