عمر ع.ك. and أ.د. باسمة فالح النعيمي 2023. The Role of the Powers of the Audit Committees According to the Corporate Governance Framework of Banks in Enhancing Internal Auditing : An Analytical Study of the Opinions of a Sample of Auditors and Stakeholders in Iraqi Private Banks In the Kurdistan Region / Iraq. Polytechnic Journal of Humanities and Social Sciences. 4, 1 (May 2023), 765-778. DOI:https://doi.org/10.25156/ptjhss.v4n1y2023.pp765-778.