Muhammad, S.A. 2022. 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, 11 (Nov. 2022). DOI:https://doi.org/10.56989/benkj.v2i11.127.