[1]
“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-FJS, vol. 2, no. ملحق 3, pp. 2211–2233, Aug. 2026, doi: 10.65405/qrxnb307.