The impact of modern internal audit practices on the effectiveness of accounting systems in Libyan banks: a field study of commercial banks operating in the cities of Zawiya and Surman. Taj Al-Ma’rifa Journal , [S. l.], v. 4, n. 3, p. 232–252, 2026. DOI: 10.64943/jkc.2026.040311. Disponível em: https://histt.edu.ly/ojs/index.php/tajournal/article/view/197. Acesso em: 29 oct. 2026.