@article{paperid:1093249, author = {Shuwaili, Ahmed and Hesarzadeh, Reza and Bagherpour Velashani, Mohammad Ali}, title = {Designing an internal audit effectiveness model for public sector: qualitative and quantitative evidence from a developing country}, journal = {Journal of Facilities Management}, year = {2023}, month = {January}, issn = {1472-5967}, keywords = {Internal audit; Effectiveness; Public sector; Iraq; Resource-based theory; Qualitative and quantitative evidence}, }