Almodallah, Y., 		Che Azmi, A., & 		Shahimi, S.
(2023).
 Optimizing Internal Audit and Control System Through Absorptive Capacity Development.
<em>Asian Journal Of Research In Business And Management, 5</em>(1), 112-125.
Retrieved from <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>