“THE ROLE OF EXTERNAL CONTROL IN IDENTIFYING DEFICIENCIES IN THE PERFORMANCE OF THE INTERNAL CONTROL SYSTEM IN SHADE INTERNATIONAL AUDIT STANDARDS”, Wor.Bul.Man.Law., vol. 13, pp. 234–242, Aug. 2022, Accessed: Apr. 21, 2026. [Online]. Available: https://www.scholarexpress.net/index.php/wbml/article/view/1315