Proposal guide for abilities building in SAIs: Applied research in the Federal Board of Supreme Audit. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], n. خاص, 2020. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/866.. Acesso em: 8 may. 2024.