Ardha NBD, Riwajanti NI, Haris ZA. Fishbone diagram: Application of root cause analysis in internal audit planning. Intenational. J. financial account. management [Internet]. 2023 Dec. 5 [cited 2025 Aug. 24];5(3):297-309. Available from: https://goodwoodpub.com/index.php/ijfam/article/view/1498