TAJ, T. (2022) « The Process approach’s contribution in internal auditing: An improved risk assessment for optimized processes », International Journal of Accounting, Finance, Auditing, Management and Economics, 3(4-1), p. 394–407. Disponible sur: https://ijafame.org/index.php/ijafame/article/view/544 (Consulté le: 21 septembre 2026).