# Internal audit planning using spherical fuzzy ELECTRE

> Research article (Applied Soft Computing, 2021) · cited 40× · AI/ML

**Wikidata**: [openalex:W3216353246](https://www.wikidata.org/wiki/openalex:W3216353246)  
**Source**: https://4ort.xyz/entity/internal-audit-planning-using-spherical-fuzzy-electre