The Impact of the Internal Audit Function on the Determinants of the Usefulness of Accounting Information A Field Study of the Opinions of Internal Auditors Preparing Financial Statements in Libyan Commercial Banks. Al-Farooq Journal of Sciences, [S. l.], v. 2, n. ملحق 3, p. 2211–2233, 2026. DOI: 10.65405/qrxnb307. Disponível em: https://afjs.histr.edu.ly/index.php/afjs/article/view/705. Acesso em: 30 aug. 2026.