S. . Estak and S. . Mordoei, “Challenges of Risk-Based Auditing in Non-Financial Domains (Compliance Risk, Operational Risk)”, BMF OPEN, vol. 1, no. 2, pp. 64–76, Mar. 2024, Accessed: Mar. 09, 2025. [Online]. Available: https://bmfopen.com/index.php/bmfopen/article/view/155