BOUJMAL, Imane, et Lotfi BENAZZOU. « Internal Audit and Artificial Intelligence: A Narrative Review of Governance Conditions for Audit Effectiveness ». International Journal of Accounting, Finance, Auditing, Management and Economics 7, no. 13 (octobre 31, 2026): 678–701. Consulté le novembre 1, 2026. https://ijafame.org/index.php/ijafame/article/view/2744.