Muhammad, Sana Ali. 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). https://doi.org/10.56989/benkj.v2i11.127.