1.
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). IJAS [Internet]. 2025 Jan. 2 [cited 2026 Apr. 19];8(33):115-38. Available from: https://mail.journals.uokerbala.edu.iq/index.php/ijas/article/view/2885