HERTOUCH, A. et ACHIBANE, M. (2024) « Internal Control Practices in Moroccan Banks: A Quantitative Study of Effectiveness, Compliance, and Risk Management », International Journal of Accounting, Finance, Auditing, Management and Economics, 5(11), p. 490–507. Disponible sur: https://ijafame.org/index.php/ijafame/article/view/1647 (Consulté le: 22 septembre 2026).