Al-Sorihi, S. A. A., and A. M. A. Al-Dhaifani. “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, vol. 1, no. 2, July 2023, pp. 97-125, doi:10.59222/ustjmhs.1.2.4.