ESSAOUDI, Mohamed, and Raja LOTFI. “Internal Audit in Moroccan Regional Education and Training Academies (AREF) : An Empirical Study”. International Journal of Information Technology and Applied Sciences (IJITAS) 6, no. 1 (March 14, 2024): 01–10. Accessed March 12, 2025. https://woas-journals.com/index.php/ijitas/article/view/822.