R. Alhamdi and S. Siregar, “THE EFFECT OF INDEPENDENCE AND COMPETENCE ON THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM WITh AUDITOR’S WORK EXPERIENCE AS A MODERATION VARIABLE AT THE INSPECTION OFFICE OF PT BANK RAKYAT INDONESIA, Tbk. MEDAN REGION”, IJEBAS, vol. 2, no. 2, pp. 217–226, Apr. 2022.