Impact of Independent Internal Audit on External Audit Risks through Risk Management Governance: A Field Study of External Auditors at Audit Offices and Companies in the Republic of Yemen (أ.د. سلطان علي أحمد السريحي & أ. صفاء محمد مجاهد الشيباني , Trans.). (2021). Journal of Social Studies, 27(3). https://doi.org/10.20428/jss.v27i3.1828