Rachmawati, L.; Astuti, D. D.; Sholihin, M. R.; Widyani, I. P.; Yuliarti, N. C. Unveiling Budgetary Slack: How Internal Control Systems Mediate the Effects of Competence and Whistleblowing. J. Rekay. Keu. Syar. Aud. 2026, 13, 1-21.