"The Independence of the Internal Auditor and its Impact in Reducing Illegal Practices of Using Public Funds". Warith Scientific Journal 4, no. 11 (سبتمبر 30, 2022): 70–91. تاريخ الوصول أكتوبر 18, 2026. https://wsj.uowa.edu.iq/index.php/warith/article/view/637.