S. SULTAN, D.; A. HAMMADI, S. Internal Auditing in Commercial Banks is a tool to assess Performance and technique to correct Variance. TANMIYAT AL-RAFIDAIN, [S. l.], v. 37, n. 117, p. 109–118, 2018. DOI: 10.33899/tanra.2018.143121. Disponível em: https://tanmiyat.uomosul.edu.iq/index.php/tanmiyat/article/view/29559. Acesso em: 8 sep. 2025.