ارائه الگوی حسابرسی داخلی اثربخش با رویکرد شکست‌ناپذیری سازمانی

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Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., Alrawad, M., & Almaiah, M. A. (2023). Examining the Critical Factors of Internal Audit Effectiveness from Internal Auditors’ Perspective: Moderating Role of Extrinsic Rewards. Heliyon, 9(10), e20497. https://doi.org/10.1016/j.heliyon.2023.e20497

Alqudah, H., Mansour, A. Z., Rawashdeh, B. S., Lutfi, A., Al Barrak, T., Almaiah, M. A., & Alrawad, M. (2024). Enhancing the Internal Auditors’ Effectiveness in Jordanian Companies: The Impact of Cloud-Based Accounting Usage and the Moderating Role of Digital Proficiency. Computers in Human Behavior Reports, 15, 100442. https://doi.org/10.1016/j.chbr.2024.100442

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Gamayuni, R. R. (2018). The Effect of Internal Auditor Competence and Objectivity, and Management Support on Effectiveness of Internal Audit Function and Financial Reporting Quality Implications at Local Government. International Journal of Economic Policy in Emerging Economies, 11(3), 248-261. https://doi.org/10.1504/IJEPEE.2018.093951

Ghaderi, R., & Noravesh, I. (2024). The Impact of Management Support and Organizational Independence of the Internal Audit Unit on Internal Audit Effectiveness. Accounting, Finance and Computational Intelligence, 1(1), 13-29.

Heydari, M., Matin-Fard, M., & Chaharmahali, A.-A. (2025). Evaluation of Internal Audit Performance Using the Meta-Synthesis Method. Financial Accounting and Auditing Research, 17(68), 107-140.

Kharpour, S. H., Khosh-Sepehr, Z., & Maleki, M. H. (2018). Presenting a Model for Realizing the Resistance Economy in Organizations Using Antifragility Theory. Strategic Management Thought, 12(1), 123-152.

Lenz, R., & Hahn, U. (2015). A Synthesis of Empirical Internal Audit Effectiveness Literature Pointing to New Research Opportunities. Managerial Auditing Journal, 30(1), 5-33. https://doi.org/10.1108/MAJ-08-2014-1072

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Monti, V., & Zaman, E. (2019). Factors Affecting Internal Audit Effectiveness. Empirical Accounting Research(34), 247-270.

Singh, K. S. D., Ravindran, S., Ganesan, Y., Abbasi, G. A., & Haron, H. (2021). Antecedents and Internal Audit Quality Implications of Internal Audit Effectiveness. International Journal of Business Science and Applied Management, 16(2), 1-21. https://doi.org/10.69864/ijbsam.16-2.145

Taghizadeh, H., & Shokri, A. (2015). Relationship among the Dimensions of Knowledge Management from the Viewpoint of Social Capital Based on Interpretive Structural Modelling: A Case Study. Journal of Information & Knowledge Management, 14(3), 1550024.

Tajik Jalayiri, M., Kamiabi, Y., & Ramezani, J. (2022). The Impact of the International Professional Practices Framework on Internal Audit Effectiveness. Financial Accounting and Auditing Research(53), 77-102.

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Turetken, O., Jethefer, S., & Ozkan, B. (2020). Internal Audit Effectiveness: Operationalization and Influencing Factors. Managerial Auditing Journal, 35(2), 238-271. https://doi.org/10.1108/MAJ-08-2018-1980