Risk-based internal audit and its role in adding value to the company. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 68, p. 72–86, 2024. DOI: 10.34093/smv7gk74. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1732. Acesso em: 29 apr. 2025.