A model of a proposed audit program to audit the strategies of municipal institutions and its impact on achieving sustainable development: An applied research in the municipal institutions of Karbala Governorate. JAFS [Internet]. 2023 Sep. 30 [cited 2025 May 5];18(64):267-8. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1276