The Independence of the Internal Auditor and its Impact in Reducing Illegal Practices of Using Public Funds. WSJ [انترنت]. 30 سبتمبر، 2022 [وثق 18 أكتوبر، 2026];4(11):70-91. موجود في: https://wsj.uowa.edu.iq/index.php/warith/article/view/637