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The international business environment faces many challenges, including the intensity of
competition, the speed of expansion, and control of the market. This leads to its shadow on the
local business environment, which prompted many economic units to adopt modern strategies,
including mergers and acquisitions, for expansion and prosperity. The research was conducted
to verify the role of internal audit in the governance of strategy operations (Mergers and
acquisitions) and its reflection on management decisions and making them efficient and
effective. Internal auditing is the independent variable related to the other variable, the
governance of strategic operations and its impact on management decisions for strategic
operations as a depende
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