EL MAAROUFI, S. H. (2026) « Internal Audit Effectiveness and Financial Risk Management: A Systematic Literature Review », International Journal of Accounting, Finance, Auditing, Management and Economics, 7(9), p. 718–733. Disponible sur: https://ijafame.org/index.php/ijafame/article/view/2586 (Consulté le: 20 septembre 2026).