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 ي. صفية , . علي , "متطلبات تحسين جودة التدقيق الداخلي من أجل إرساء التطبيق السليم لحوكمة الشركات ", Management & Economics Research Journal, Vol. 1, p. 88, 2019DOI: https://doi.org/10.48100/merj.v1i2.32