TOUBTOU, Abderahman; EDDINE NAIMI, Jamal. L’instauration des entités d’audit interne dans les collectivités territoriales marocaines. International Journal of Accounting, Finance, Auditing, Management and Economics, [S. l.], v. 4, n. 5-1, p. 619–638, 2023. Disponível em: https://ijafame.org/index.php/ijafame/article/view/1105. Acesso em: 20 sept. 2026.