HUSSEIN SALIH, Rebwar. The impact of proficiency and independence of internal audit activity on reducing fraud: Evidence from public organizations in Sulaymaniyah City. Iraqi Journal for Administrative Sciences, كربلاء، جمهورية العراق, v. 21, n. 85, p. 57–67, 2025. DOI: 10.71207/ijas.v21i85.4050. Disponível em: https://journals.uokerbala.edu.iq/index.php/ijas/article/view/4050. Acesso em: 18 apr. 2026.