Successful Implementation Model of Risk Management and Risk Based Internal Audit in Era Digital: A Systematic Literature Review. West Science Accounting and Finance, [S. l.], v. 3, n. 02, p. 199–207, 2025. DOI: 10.58812/wsaf.v3i02.2020. Disponível em: https://wsj.westsciences.com/index.php/wsaf/article/view/2020. Acesso em: 7 dec. 2025.