“İÇ KONTROL SİSTEMLERİNİN BAĞIMSIZ DENETİM KALİTESİNE ETKİSİ”, IFHORIZONS, vol. 1, no. 1, pp. 22–34, Oct. 2026, Accessed: Oct. 28, 2026. [Online]. Available: https://ifhorizons.org/ojs/index.php/ifhorizons/article/view/6