Alduwaila, N. ., Almarri, M. H. J. . . and Aldaihani, H. S. . . (2018) “The Effect of Using it Tools on the Efficiency of Internal Control as Perceived by the Internal Auditor”, International Journal of Asian Social Science, 8(3), pp. 100–115. doi: 10.18488/journal.1.2018.83.100.115.