@article{
  author = {norouzi, sona, soleimany amiri, gholamreza},
  title = {Presenting an Effective Internal Audit Model from the Point of View of CEOs in Holding Companies},
  journal = {Financial Accounting and Auditing Research},
  year = {2026},
  volume = {18},
  issue = {69},
  pages = {251-294},
  doi = {10.71608/faar.2025.1073261},
  url = {https://sanad.iau.ir/fa/Article/1073261}
}