Evaluating the principles of internal control according to the updated COSO framework of 2017 and its role in reducing insurance compensation : applied research in the National Insurance Company. JAFS [Internet]. 2024 Jun. 30 [cited 2024 Jul. 3];19(67):16-3. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1519