Epollo, S. N. O., N. Abu Bakar, and N. H. Abd Mansor. “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), vol. 11, no. 42, Mar. 2026, pp. 354-69, doi:10.35631/JISTM.1142021.