THE EFFECT OF APPLYING THE COSO INTERNAL CONTROL SYSTEM ON IMPROVING THE PROFESSIONAL SPECIALIZATION OF THE INTERNAL AUDITOR IN IRAQI COMMERCIAL BANKS. World Bulletin of Management and Law, [S. l.], v. 14, p. 95–109, 2022. Disponível em: https://scholarexpress.net/index.php/wbml/article/view/1414. Acesso em: 14 jan. 2026.