حاتم كريم كاظم, رزاق صادق رزاق. 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). IJAS [Internet]. 2025 Jan. 2 [cited 2025 Jan. 18];8(33):115-38. Available from: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2885