THE ROLE OF INTERNAL AUDIT IN IMPLEMENTING THE IMPLEMENTATION OF STOCK OPNAME OF THE LIBRARY IN THE COLLEGE OF ECONOMICS IN BALIKPAPAN. Visioner : Jurnal Manajemen dan Bisnis, [S. l.], v. 9, n. 02, p. 132–146, 2025. DOI: 10.52630/jmbv.v9.i02.67. Disponível em: https://jurnal.stiebalikpapan.ac.id/index.php/jmbv/article/view/67. Acesso em: 28 apr. 2025.