“Internal Control and Its Role in Enhancing the Credibility of Financial Reporting and Transparency: An Exploratory Study of the Opinions of a Sample of Auditors at the Northern Technical University”.
NTU journal for Administrative and Human Sciences (JAHS) 3, no. 3 (July 10, 2023): 234–260. Accessed April 16, 2025.
https://journals.ntu.edu.iq/index.php/NTU-JMS/article/view/366.