THE EFFECT OF APPLYING THE COSO INTERNAL CONTROL SYSTEM ON IMPROVING THE PROFESSIONAL SPECIALIZATION OF THE INTERNAL AUDITOR IN IRAQI COMMERCIAL BANKS. Wor.Bul.Man.Law. [Internet]. 2022 Sep. 30 [cited 2026 Jan. 14];14:95-109. Available from: https://scholarexpress.net/index.php/wbml/article/view/1414