List of Articles Effectiveness Open Access Article Abstract Page Full-Text 1 - The statistics of indicators for monitoring the effectiveness and efficiency of internal audit in municipalities Mahdi Filsaraei Mohammad Mahdi Ghomian Alireza Angizeh 10.71907/sebaa.2024.2312-1147 Open Access Article Abstract Page Full-Text 2 - The effect of psychological capital and moral courage on the effectiveness of internal audit Behnam Karamshahi Ahmadsadegh Soltaninejad Ebrahim Soltaninejad 10.71907/sebaa.2025.12071200506