Abdulmelek ا, Hashim ص. The importance of examining internal control process in evaluating the adequacy and appropriateness of the evidence in the external audit. EJFB [Internet]. 2022 Jul. 31 [cited 2024 May 19];3(3):113-24. Available from: https://nejfb.edu.iq/index.php/ejfb/article/view/180