EL HALOUI, Soukaina; CHEMLAL, Mohamed. Internal Audit: Theoretical literature review. International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 4, n. 4-1, p. 408–425, 2023. Disponível em: https://ijafame.org/index.php/ijafame/article/view/1007. Acesso em: 13 nov. 2026.