The role of internal audit in meeting the requirements of the International Financial Reporting Standard IFRS 17 for Iraqi insurance companies - reality and challenges . JAFS [Internet]. 2024 Jun. 30 [cited 2024 Jul. 3];19(67):429-46. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1545