YASER IBRAHEM ALMODALLAH; SUHAILY SHAHIMI; ANNA AZRIATI CHE AZMI. BUILDING A CONCEPTUAL MODEL FOR INTERNAL AUDITING: THE PERSPECTIVE OF ABSORPTIVE CAPACITY THEORY. ADVANCED INTERNATIONAL JOURNAL OF BANKING, ACCOUNTING AND FINANCE (AIJBAF), [S. l.], v. 5, n. 15, 2024. Disponível em: https://gaexcellence.com/aijbaf/article/view/988. Acesso em: 5 jul. 2025.