The impact of digital transformation on improving internal audit performance: A field study on telecommunications companies in the Republic of Yemen. International Journal of Financial, Administrative and Economic Sciences, [S. l.], v. 5, n. 8, 2026. DOI: 10.59992/IJFAES.2026.v5n8p5. Disponível em: https://vsrp.co.uk/index.php/ijfaes/article/view/1785. Acesso em: 11 aug. 2026.