Al-Matari, E. M., A. Al-Swidi, and F. H. B. Fadzil. “The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework”. International Review of Management and Marketing, vol. 4, no. 1, Dec. 2013, pp. 34-41, https://www.econjournals.com/index.php/irmm/article/view/669.