baalla, aya, and mustapha gamane. “The Extent Integration Of Professional Practices Between The Internal And External Auditors In The Algerian Environment – Attitudes On A Sample Of Professionals In Algeria. ”. Journal of Research in Finance and Accounting, vol. 9, no. 01, Dec. 2025, pp. 145-63, https://journals.univ-msila.dz/index.php/jorfa/article/view/3310.