Literature Review: How Competency, Auditor Professionalism, and Integrity Influence Internal Audit Quality. Accounting Studies and Tax Journal (COUNT), [S. l.], v. 1, n. 1, p. 31–37, 2024. DOI: 10.62207/dcen7x47. Disponível em: https://ppipbr.com/index.php/count/article/view/16.. Acesso em: 28 oct. 2025.