اسعد محمد علي وهاب; سميه علي كاظم. The professional competence of the internal auditor and its impact on limiting creative accounting practices. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 18, n. 74, p. 62–84, 2024. Disponível em: https://journals.uokerbala.edu.iq/index.php/ijas/article/view/1841. Acesso em: 3 apr. 2025.