“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 14 (September 30, 2022): 95–109. Accessed January 14, 2026. https://scholarexpress.net/index.php/wbml/article/view/1414.