The added value of internal audit and its role in achieving independence and responsibility: applied research in the Rafidain State Company for Dams implementation. JAFS [Internet]. 2020 Sep. 30 [cited 2024 Dec. 24];15(52):125-70. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/926