EPOLLO, S. N. O.; ABU BAKAR , N.; ABD MANSOR , N. H. AN EMPIRICAL ANALYSIS OF INTERNAL CONTROL GOVERNANCE IN ACCOUNTING INFORMATION SYSTEMS: USERS’ DILEMMAS, STRATEGIC TRADE-OFFS AND OPERATIONAL PRACTICES. JOURNAL INFORMATION AND TECHNOLOGY MANAGEMENT (JISTM), [S. l.], v. 11, n. 42, p. 354–369, 2026. DOI: 10.35631/JISTM.1142021. Disponível em: https://gaexcellence.com/jistm/article/view/7255. Acesso em: 31 mar. 2026.