The role of internal audit in meeting the requirements of the International Financial Reporting Standard IFRS 17 for Iraqi insurance companies - reality and challenges . Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 67, p. 429–446, 2024. DOI: 10.34093/acx75b55. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1545.. Acesso em: 3 jul. 2024.