Moradi, Mehdi, and Ehsan Nia. “The Impact of Organizational Factors Based on Technology-Organization-Environment (TOE) Framework on Practical Levels and Characteristics of Audit Analysis and Internal Audit Performance”. European Journal of Business and Management Research 5, no. 3 (June 25, 2020). Accessed January 17, 2021. https://ejbmr.org/index.php/ejbmr/article/view/265.