„Bridging Internal Audit, ERM, and Management Control System in SMEs: A Meta-Analytic Review (1999–2025)” (2026) Revue Française d’Economie et de Gestion, 7(7). Disponibil la: https://revuefreg.fr/index.php/home/article/view/2846 (Data accesării: 30 octombrie 2026).