Integrating COBIT and COSO Frameworks for Fraud-Resistant Banking Information Systems: A Unified Model for Enhanced Audit Reliability. gjstudies, [S. l.], v. 1, n. 1, p. 18, 2020. Disponível em: https://gjrstudies.org/index.php/gjstudies/article/view/12.. Acesso em: 30 nov. 2025.