Aidi, A., S. Sayuthi, I. Susanto, A. Junaidi, and A. Abdurohim. “The Effect of Competencies and Independence Internal Auditors on Internal Audit Quality: The Theoretical Review Approach”. Ilomata International Journal of Tax and Accounting, Vol. 3, no. 1, Mar. 2022, pp. 103-16, doi:10.52728/ijtc.v3i1.434.