JASSIM, Bushra Abbas; ABD, Dijlah Abdul-Hussein. Activating the internal control system in accordance with the COSO framework and its impact on the internal control environment for Iraqi oil companies. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 17, n. 54, 2, p. 95–115, 2021. DOI: 10.25130/tjaes.17.54.2.6. Disponível em: https://www.tjaes.org/index.php/tjaes/article/view/1616. Acesso em: 15 sep. 2026.