نوال حربي راضي, and علي عبد الحسين هاني الزاملي. 2025. “Auditing Strategic Performance and Measuring the Extent of Its Application in Iraq - an Exploratory Study of the Opinions of a Sample of Auditors Regarding Financial Control Debts”. Iraqi Journal for Administrative Sciences 10 (41). كربلاء، جمهورية العراق:173-86. https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2967.