THAROUMA, Soumia, and Moussa OUDAI. “A Review of the Literature on Internal Audit in the Era of Digital Transformation”. Finance and Business Economies Review 6, no. 4 (December 31, 2022): 215–225. Accessed April 22, 2024. https://jiamcs.centre-univ-mila.dz/index.php/fber/article/view/123.