# Internal control effectiveness – a clustering approach

> Research article (Managerial Auditing Journal, 2015) · cited 64× · AI/ML

**Wikidata**: [openalex:W2198331405](https://www.wikidata.org/wiki/openalex:W2198331405)  
**Source**: https://4ort.xyz/entity/internal-control-effectiveness-a-clustering-approach