List of Articles Internal audit Open Access Article Abstract Page Full-Text 1 - The Effect of Ethical Climate at the Top of the Organization and Professional Skepticism on the Judgment of Fraud Risk Among Internal Auditors Ghazale Seifi Roya Darabi Ahmad Heshmati 10.71907/sebba.2024.2312-1148 Open Access Article Abstract Page Full-Text 2 - Investigating the Effect of the Working Relationship Between Internal Auditors and Independent Auditors on the Ethical Commitment of Internal Auditors in Iran Hojjatollah Salari Leila Raeisi Afsaneh Gholami Aavam Abadi 10.71907/sebba.2025.01181106365 Open Access Article Abstract Page Full-Text 3 - Independent Auditors' Evaluation of Internal Audit Functions Khadijeh Khodabakhshi Parijan Ali Gerami 10.71907/sebba.2025.03151121643 Open Access Article Abstract Page Full-Text 4 - 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