ABID , Adel Islem, and Meryem El Batoul IBRIR. 2025. “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 10 (01):382-404. https://journals.univ-msila.dz/index.php/jorfa/article/view/2875.