امهدرسث امدكخِرة شنٔر غتدامرضىي رشٔد and المدرسث امىساغدة حِرٓي ًتٔل غتدامرضىي, “The Requirements of Activating the Function of Internal Auditing in Government Institutions”, QZJ, vol. 2, no. 5, pp. 439–476, Jan. 2021.