Internal audit of spending units and its impact on the efficiency of the federal budget. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 12, n. 39, 2019. DOI: 10.34093/jafs.v12i39.159. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/159. Acesso em: 7 jun. 2025.