Aqeel Abbas Hasan. The Role of Internal Audit Practices in Improving The Quality of Financial Reporting for Commercial Companies. A Sample of Iraqi Commercial Banks. Anggaran [Internet]. 2024 Aug. 26 [cited 2025 Apr. 3];2(4):01-2. Available from: https://journal.areai.or.id/index.php/anggaran/article/view/852