Isfahani, Faoziyyah, and Ida Rosnidah. 2026. “The Impact of Auditor Competence and Internal Control Systems on Audit Quality at Cirebon Regional-Owned Enterprises and the Cirebon City Inspectorate”. International Journal Of Humanities Education and Social Sciences (IJHESS) 5 (6). https://doi.org/10.55227/ijhess.v5i6.2373.