M. AL-SAYEGH, Bilal A.; MOHAMMED, Ahmed G. The proposed framework for internal performance audits A practical study on the Mosul municipality directorate. Tikrit Journal of Administrative and Economic Sciences, [S. l.], v. 17, n. 54, 1, p. 67–93, 2021. DOI: 10.25130/tjaes.17.54.1.5. Disponível em: https://www.tjaes.org/ojs/index.php/tjaes/article/view/1583. Acesso em: 7 mar. 2026.