ALMODALLAH, Yaser Ibrahem; 						CHE AZMI, Anna Azriati; 						SHAHIMI, Suhaily.
 Optimizing Internal Audit and Control System Through Absorptive Capacity Development.
<strong>Asian Journal of Research in Business and Management</strong>, [S.l.], v. 5, n. 1, p. 112-125, mar. 2023.
Available at: &lt;<a href="https://myjms.mohe.gov.my/index.php/ajrbm/article/view/21204" target="_new">https://myjms.mohe.gov.my/index.php/ajrbm/article/view/21204</a>&gt;. Date accessed: 02 oct. 2023.