Peshkawat Abdullah Abdul Karim, Soran Muhammad Amin Habib, and Reina Mustafa Farag. “The Role of the Internal Auditor in Detecting Errors and Fraud A Field Study on the Reality of Government Institutions in Garmian”. The Scientific Journal of Cihan University– Sulaimaniya, vol. 2, no. 2, Dec. 2018, pp. 475-9, doi:10.25098/2.2.21.