Mohsen, I. S. and AL-Saqa, Z. H. (2023) “The Role of E- Internal Auditing in Improving the Efficiency of the Internal Control System Under Integration with Accounting Information Systems: Application to the Nineveh Sewerage Directorate”, Tikrit Journal of Administrative and Economic Sciences, 18(60, 1), pp. 167–186. doi: 10.25130/tjaes.18.60.1.10.