HEROUAL, Mohamedamine; ZIANI, Abdelhak. The reality of the internal audit function in light of the digital transformation: an analytical reading of the outputs of the Dutch digital experience. Journal of Research in Finance and Accounting, [S. l.], v. 8, n. 01, p. 332–356, 2025. Disponível em: https://journals.univ-msila.dz/index.php/jorfa/article/view/3350. Acesso em: 9 feb. 2026.