Raouf Ahmed, Dr . Nidal, and Nagham Sami Hameed. 2021. “The Role of Internal Audit in Assessing the Quality of Profits Applied Research for a Sample of Iraqi Banks”. Baghdad College of Economic Sciences University Journal (BCESUJ) 63 (1):141-56. https://ojs.baghdadcollege.edu.iq/index.php/BCESUJ/article/view/173.