The role of the auditor in combating corruption in public sector financial institutions according to the INTOSAI Guide (ISSAI 5270) : Proposed Audit Program. JAFS [Internet]. 2025 Dec. 31 [cited 2026 Jul. 20];20(73):348-72. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2404