Wissal, Haoudi, Mahouat Nacer, and Lemsieh Hafsa. “The Digital Transformation of the Internal Audit Function: A Qualitative Literature Review”. Review of Law and Social Sciences 3, no. 3 (June 13, 2025): 1–17. Accessed October 10, 2025. https://reviewlawsocialsciences.com/index.php/rlss/article/view/68.