Shahimi, Suhaily, and Nurmazilah Mahzan. “Building a Research Model and Hypotheses Development for Internal Audit Consulting: Insights from Literature and Findings of Exploratory Interviews”. International Journal of Management Excellence (ISSN: 2292-1648) 10, no. 2 (February 28, 2018): 1257–1283. Accessed October 12, 2025. https://techmindresearch.org/index.php/ijme/article/view/959.