BOUJMAL, I. et BENAZZOU, L. (2026) « Internal Audit and Artificial Intelligence: A Narrative Review of Governance Conditions for Audit Effectiveness », International Journal of Accounting, Finance, Auditing, Management and Economics, 7(13), p. 678–701. Disponible sur: https://ijafame.org/index.php/ijafame/article/view/2744 (Consulté le: 1 novembre 2026).