ABID , Adel Islem; IBRIR , Meryem El Batoul. Evaluation of the Internal Control System by the External Auditor and Its Impact on the Financial Performance of the Organization: An Applied Study. Journal of Research in Finance and Accounting, [S. l.], v. 10, n. 01, p. 382–404, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/2875. Acesso em: 9 feb. 2026.