Mohammed dler Omer, G., Omar Mustafa, W., & Abubakir Bayz, H. (2025). Measuring The Impact of Internal Auditing Characteristics and Standards on Improving the Quality of Financial Statements in Companies: An Applied Study on a Sample of Companies Operating in Sulaymaniyah Governorate. Iraqi Journal for Administrative Sciences, 21(86), 116–134. https://doi.org/10.71207/ijas.v21i86.4962