“A Proposed Audit Program for Developing the Internal Audit By Using the Strategic Audit Instruments: بحث تطبيقي في الشركة العامة للصناعات المطاطية والاطارات”. Journal of Accounting and Financial Studies ( JAFS ) 13, no. خاص (October 7, 2024): 18–45. Accessed December 27, 2024. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1771.