“The Effectiveness of Risk-Based Internal Audits in Strengthening Decision Making and Operational Efficiency: An Empirical Study”, IJFANS, vol. 12, no. 1, pp. 7934–7941, Jan. 2023, Accessed: Aug. 26, 2026. [Online]. Available: http://www.ijfans.org/index.php/Journal/article/view/2611