The added value of internal audit and its role in achieving independence and responsibility: applied research in the Rafidain State Company for Dams implementation. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 15, n. 52, p. 125–170, 2020. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/926. Acesso em: 18 may. 2025.