Process Gap Analysis and ESG Risk Prioritization Using the Best-Worst Method: Development of an APQC-Based Internal Audit Readiness Model in the Power Generation Utility Sectorness Model in the Power Generation Utility Sector. Journal of Technology and Policy in Energy and Electric Power, [S. l.], v. 2, n. 2, 2026. DOI: 10.33322/y2kd7vna. Disponível em: https://jurnal-puslitbangpln.id/index.php/jtpeep/article/view/155. Acesso em: 13 jul. 2026.