سعيد لم. Increasing the Efficiency of Internal and External Audit Performance Under the Use of Information Technology: A Field Study of a Sample of the Internal and External Auditor in the City of Erbil. Polytechnic J. Hum. Soc. Sci. [Internet]. 2020Dec.30 [cited 2024Apr.30];1(2):86-9. Available from: https://journals.epu.edu.iq/index.php/ptjhss/article/view/379