امهدرسث امدكخِرة شنٔر غتدامرضىي رشٔد, and المدرسث امىساغدة حِرٓي ًتٔل غتدامرضىي. “The Requirements of Activating the Function of Internal Auditing in Government Institutions”. QALAAI ZANIST JOURNAL 2, no. 5 (January 24, 2021): 439–476. Accessed July 2, 2024. https://journal.lfu.edu.krd/ojs/index.php/qzj/article/view/427.