KALASHYAN, J. THE ISSUES OF INTERNAL AUDIT VALUE-CREATING MEASUREMENT IN THE BANKING SYSTEM. Economics, Finance and Accounting , [S. l.], v. 2, n. 16, p. 138, 2025. DOI: 10.59503/29538009-2025.2.16-138. Disponível em: https://efa.am/index.php/efa/article/view/106. Acesso em: 28 oct. 2025.