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The purpose of examination of financial statements is to provide opinions on the fairness of financial information presented in the financial statements. Based on Law Number 15 of 2004, the criteria for giving opinion are: conformity with Government Accounting Standards, adequacy of disclosure, compliance with laws and regulations, and effectiveness of internal control systems. This study aims to examine the effect of the number of audit findings on the internal control system and the number ofdoi:10.23969/jrak.v9i1.362 doaj:8e8af36d3e4047cc822189eacaa4db0e fatcat:lvhxgwwi5ngdhept5jef24j3fe