THE ROLE OF INTERNAL CONTROL RISK ASSESSMENT IN THE AUDIT RISK MODEL: A SYSTEMIC, DIGITAL AND GOVERNANCE-ORIENTED ANALYSIS. Journal of Multidisciplinary Sciences and Innovations, [S. l.], v. 5, n. 01, p. 86–90, 2026. DOI: 10.55640/. Disponível em: https://ijmri.de/index.php/jmsi/article/view/4439. Acesso em: 25 feb. 2026.