Coetzee, P, L J Erusmus, and K Plant. “Global Assessment of Internal Audit Competence: Does One Size Fit All?”. Southern African Business Review 19, no. 1 (February 26, 2019): 1–21. Accessed April 10, 2026. https://unisapressjournals.co.za/index.php/SABR/article/view/5802.