@incollection{,
	
					
					
					B9515D56277B48BB43B9CC61B53A33DA
				,
	author={{RusudanSreseli} and {Ivane Javakhishvili Tbilsi State Univeristy}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}2343741
}

@book{b0,
	
	
		,
	title={{The Conceptual Framework for Independence}}
		
			,
	year={2018}
			,
	publisher={American Institute of Certified Public Accountants (AICPA)}
		
	

}

@incollection{b1,
	
	
		,
	title={{Chartered Institute of Internal Auditors (CIIA)}}
	
	
		,
	booktitle={{Internal Audit Code of Ethics}}
		
			,
	year={2020}
		
	

}

@book{b2,
	
	
		,
	title={{International Standards for the Professional Practice of Internal Auditing}}
		
			,
	year={2017}
			,
	publisher={Institute of Internal Auditors (IIA)}
		
	

}

@incollection{b3,
	
	
	
	
		,
	booktitle={{the Program Evaluation Standards}}
		
			,
	year={2011}
		
	

}

@incollection{b4,
	
	
		,
	title={{Auditors' experience with material irregularities: Frequency, nature, and detectability}}
		,
	author={{
			JKLoebbecke
		} and {
			MMEining
		} and {
			JJWillingham
		}}
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice & Theory}}
		
			8
			2
			
			,
	year={1989}
		
	

}

@incollection{b5,
	
	
		,
	title={{The Role of Internal Audit in Corporate Governance: An Agency Theory Perspective}}
		,
	author={{
			MOjo
		}}
	
	
		,
	journal={{Journal of Corporate Accounting & Finance}}
		
			31
			4
			
			,
	year={2019}
		
	

}

@book{b6,
	
	
		,
	title={{}}
		,
	author={{
			KHPickett
		} and {
			Pickett
		}}
		
		
	

}

@book{b7,
	
	
		,
	title={{Why Is Objectivity Important in Internal Auditing?}}
		
		
	
	,
	note={Investopedia, 2020}

}