TY - JOUR AU - Filsaraei, Mahdi AU - Ghomian, Mohammad Mahdi AU - Angizeh, Alireza TI - The statistics of indicators for monitoring the effectiveness and efficiency of internal audit in municipalities JO - Studies of ethics and behavior in accounting and auditing VL - 3 IS - 4 SP - 81 EP - 108 PY - 2023 DO - 10.71907/sebaa.2024.2312-1147 ER -