“INTERNAL SHARIAH AUDIT CHANGE: A CONCEPTUAL PAPER”, J. Muwafaqat, vol. 2, no. 1, pp. 45–59, Jun. 2019, Accessed: Jun. 14, 2026. [Online]. Available: https://www.muwafaqat.uis.edu.my.kuisjournal.com/index.php/journal/article/view/39