W. Bettabai, F. Douagi, and M. A. B. Omri, “Construction of The Measurement Scale of the Audit Committee Diligence: The Perception of Tunisian Internal Auditors”, IJSBAR, vol. 28, no. 1, pp. 1–15, Jun. 2016, Accessed: Nov. 11, 2025. [Online]. Available: https://www.gssrr.org/JournalOfBasicAndApplied/article/view/5741