E. . Safarinejad Meybodi and A. Farimani, “The Effect of Information Technology and Professional Competence and Skills on Internal Audit Effectiveness: The Mediating Role of Audit Quality”, BMF OPEN, pp. 1–19, July 2027, Accessed: Sept. 23, 2026. [Online]. Available: https://bmfopen.com/index.php/bmfopen/article/view/553