EVALUATING THE APPLICATION OF COMPONENTS GOVERNANCE AND CULTURE BASED ON COSO ERM AT PT. AGRO. Journal of Business Management and Accounting, [S. l.], v. 14, n. 2, p. 307–338, 2024. DOI: 10.32890/jbma2024.14.2.5. Disponível em: https://www.educationmalaysia.co.uk/index.php/jbma/article/view/21998. Acesso em: 10 nov. 2025.