INTERNAL SHARIAH AUDIT CHANGE: A CONCEPTUAL PAPER. Journal of Muwafaqat, [S. l.], v. 2, n. 1, p. 45–59, 2019. Disponível em: https://muwafaqat.uis.edu.my/index.php/journal/article/view/39. Acesso em: 16 may. 2026.