GUEORGUIEV, T. Improving the internal auditing procedure by using SIPOC diagrams. Journal of Innovations and Sustainability, [S. l.], v. 4, n. 2, p. 35–43, 2018. DOI: 10.51599/is.2018.04.02.35. Disponível em: http://www.is-journal.com/is/article/view/51. Acesso em: 11 dec. 2025.