Hassoun Al-Rubaie, Naglaa Sada. “The Role of Open Book Accountin G in the Effectiveness of Internal Auditing: Field Search in Sample of Iraqi Industrial Companies”. Tikrit Journal of Administrative and Economic Sciences 17, no. 56, 1 (December 31, 2021): 1–23. Accessed March 7, 2026. https://www.tjaes.org/ojs/index.php/tjaes/article/view/1423.