HERTOUCH, Afafe, et Mustapha ACHIBANE. « 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, no. 11 (novembre 13, 2024): 490–507. Consulté le septembre 22, 2026. https://ijafame.org/index.php/ijafame/article/view/1647.