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This paper aims to discuss the scanning methodology depending on the close-range photogrammetry technique, which is appropriate for the precise three-dimensional (3D) modelling of objects in millimetres, such as the dimensions and structures in sub-millimetre scale.

The camera was adjusted to be tilted around the horizontal axis, while coded dot targets were used to calibrate the digital camera. The experiment was repeated with different rotation angles (5°, 10°, 15°, 20°, 25°, 30°, 50° and 60°). The images were processed with the PhotoModeler software to create the 3D model of the sample and estimate its dimensions. The features of the sample were measured using high-resolution transmission electron microscopy, which has been considered as a reference and the comparative dimensions.

The results from the current study concluded that changing the rotation angle does not significantly affect the results, unless the angle of imagery is large which prevent achieving about 20: 30% overlap between the images but, the more angle decreases, the more number of images increase as well as the processing duration in the programme.

Develop an automatic appropriate for the precise 3D modelling of objects in millimetres, such as the dimensions and structures in sub-millimetre scale using photogrammetry.

The phenomenon of corruption requires extra handling to achieve zero corruption. The purpose of this paper is to examine the integrated governance, risk management and compliance (GRC) implementation, the quality of internal audits and management's commitment to improving the ability to detect corruption and its impact on the company's financial performance.

This paper used primary and secondary data. Financial statement data and survey results from participants in 69 state-owned companies were analyzed using the Partial Least Square method.

There was a positive and significant effect of the integrated GRC implementation, quality of internal audit and management's commitment to increasing the organization's internal capability in detecting corruption. However, the failure to detect corruption mediates the effect of management commitment on financial performance. Besides, the organization's three internal factors could be better because their functions could be more optimal and require further improvement.

State-owned companies are continuing to be restructured, so these results can be helpful for now. However, they must update continuously with developments related to the composition and classification of state-owned companies.

Organizations can improve their ability to detect corruption in the workplace by using an early warning system such as the integrated GRC, internal audit quality and a high commitment from management.

To the author's limited knowledge, empirical research on integrated GRC implementation, internal audit quality and management commitment are still rare if they improve the detection of corruption ability. It uses the factors that cause corruption in the fraud hexagon to analyze the financial performance.