Tallo, R.E., Sae, D.O.F., Toli, A.R.W., Hambur, O. and Baso, S.P. 2026. Analisis Penerapan Sistem Pengendalian Internal dan Implikasinya Terhadap Temuan Audit: Studi Kasus Proyek Rehabilitasi Irigasi Wae Ces di Kabupaten Manggarai. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business. 9, 1 (Jan. 2026), 244-252. DOI:https://doi.org/10.37481/sjr.v9i1.1401.