A model of a proposed audit program to audit the strategies of municipal institutions and its impact on achieving sustainable development: An applied research in the municipal institutions of Karbala Governorate. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 64, p. 267–287, 2023. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1276. Acesso em: 5 may. 2025.