HATIM KAREM KADOM; RAZAQ SADEQ RAZAQ. The role of the auditor in studying and evaluating the internal control system and its impact on determining the size of the audit sample: (An analytical study in the Directorate of Education of Najaf Governorate). Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 8, n. 33, p. 115–138, 2025. DOI: 10.71207/ijas.v8i33.2885. Disponível em: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2885. Acesso em: 19 apr. 2026.