chikhi, selma, and meriem Riad. “Internal Audit, a Tool to Improve the Quality of Financial Statements in Algerian Economic Institutions - Case Study of Limited Liability Company ‘SS’”. Journal of Research in Finance and Accounting, vol. 6, no. 01, July 2021, pp. 64-87, https://journals.univ-msila.dz/index.php/jorfa/article/view/3690.