“The Impact of Audit Committees on the Independence of the Internal Auditor Within the Framework of Saudi Auditing Standards: A Field Study on a Sample of Public Shareholding Companies in the Kingdom of Saudi Arabia for the Period (2010 - 2021)”. Ibn Khaldoun Journal for Studies and Researches 2, no. 11 (November 1, 2022). Accessed April 1, 2026. https://www.benkjournal.com/index.php/benkj/article/view/127.