The extent of internal auditors’ commitment to efficiency in accordance with international standards issued by (IIA) and its reflection on the effectiveness of audit committees. JAFS [Internet]. 2024 Sep. 30 [cited 2025 Apr. 29];19(68):17-34. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1729