Survey theopinions professional and academics on building the strategy of internal audit function and the possibility of keeping abreast of developments. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 13, n. 42, 2018. DOI: 10.34093/jafs.v13i42.75. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/75. Acesso em: 13 mar. 2025.