MAHMOOD, M. O.; MEHDI AL-INSARI, A. S. . The role of the external auditor in activating the internal control system And its implications for achieving transparency of financial reporting : Field study in a sample of audit offices operating in Erbil - Kurdistan Region Iraq. The Scientific Journal of Cihan University– Sulaimaniya, [S. l.], v. 5, n. 1, p. 224-247, 2021. DOI: 10.25098/5.1.18. Disponível em: https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/63. Acesso em: 12 feb. 2026.