The possibility of applying the three-line model issued by the IIA in insurance companies . Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 73, p. 35–53, 2025. DOI: 10.34093/6pmq4v22. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2342. Acesso em: 7 jan. 2026.