Ardha NBD, Riwajanti NI, Haris ZA. Fishbone diagram: Application of root cause analysis in internal audit planning. International. J. financial account. management [Internet]. 2023 Dec. 5 [cited 2026 Mar. 13];5(3):297-309. Available from: https://goodwoodpub.com/index.php/ijfam/article/view/1498