KALASHYAN, J. ISSUES OF INTERNAL AUDIT DEVELOPMENT. Economics, Finance and Accounting , [S. l.], v. 2, n. 12, p. 109, 2023. DOI: 10.59503/29538009-2023.2.12-109. Disponível em: https://efa.am/index.php/efa/article/view/26. Acesso em: 9 may. 2025.