Ardestani Rostami MR, Gilaniniay Soumehsaraei B, Samadi Largani M, Pourali MR. Linking Organizational Culture and Professional Ethics to Internal Audit Quality: Designing a Model to Enhance Process Effectiveness. JMBS. 2025;3(6):1-16. Accessed January 15, 2026. https://journalmbs.com/index.php/jmbs/article/view/146