ARABYAN, G. CONSEPTUAL ISSUES OF INTERNAL AUDIT . Economics, Finance and Accounting , [S. l.], v. 1, n. 11, p. 86, 2023. DOI: 10.59503/29538009-2023.1.11-86. Disponível em: https://efa.am/index.php/efa/article/view/3. Acesso em: 9 may. 2025.