The effect of financial budgets on tightening the internal control system. Periodicals of Engineering and Natural Sciences, [S. l.], v. 11, n. 5, p. 1–14, 2023. DOI: 10.21533/pen.v11.i5.181. Disponível em: https://pen.ius.edu.ba/index.php/pen/article/view/181. Acesso em: 13 may. 2026.