Walee Al-byaty, Waleed Khdher, and Haetham H. Kasem Alkhaffaf. “The Role of Internal Control Procedures in Collection of Public Revenues: An Applied Study on Nineveh Water Directorate”. Tikrit Journal of Administrative and Economic Sciences, vol. 18, no. 60, 2, Dec. 2022, pp. 300-17, doi:10.25130/tjaes.18.60.2.16.