THE ROLE OF INTERNAL DIGITAL AUDIT PROCEDURES IN REDUCING CREATIVE ACCOUNTING USED FOR FINANCIAL FRAUD IN COMMERCIAL BANKS IN BAGHDAD GOVERNORATE. Wor.econo. and fin. Bul. [Internet]. 2024 Sep. 20 [cited 2026 Mar. 31];38:41-5. Available from: https://scholarexpress.net/index.php/wefb/article/view/4562