AMMAR, M. F.; ATHALLAH, F. Z.; QADRI , R. A. Audit More with Less? Exploring the Dynamics of Risk-Based Audit during Budget Efficiency for Customs and Excise Oversight. QOSIM : Jurnal Pendidikan Sosial & Humaniora, [S. l.], v. 4, n. 3, p. 488–509, 2026. DOI: 10.61104/jq.v4i3.6099. Disponível em: https://ejournal.yayasanpendidikandzurriyatulquran.id/index.php/qosim/article/view/6099. Acesso em: 8 may. 2026.