Al-Sorihi, S.A.A. and Al-Dhaifani, A.M.A. 2023. The Impact of the Organization’s Internal Factors on the Effectiveness of Internal Auditing: A Field Study at Joint-Stock Companies Operating in the Republic of Yemen. University of Science and Technology Journal for Management and Human Sciences. 1, 2 (Jul. 2023), 97–125. DOI:https://doi.org/10.59222/ustjmhs.1.2.4.