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. Journal of Social Studies, [S. l.], v. 27, n. 3, 2021. DOI: 10.20428/jss.v27i3.1828. Disponível em: https://journals.ust.edu/index.php/JSS/article/view/1828. Acesso em: 20 jul. 2025.