%0 Journal Article %A Saadati, Ehsan, Moghaddam, Abdolkarim , Farahmandnia, Alireza, Kuhkan, Fatemeh %T The Impact of Risk Management Process Effectiveness on Risk-based Internal Audit Practice %J JETAAF %V 3 %N 4 %P - %D 2026 %R 10.82563/jetaaf.2025.202510301222896 %U https://sanad.iau.ir/fa/Article/1222896