Mahmood, Mohammed Obaid, and Abdulrasul Salih Mehdi AL-Insari. “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 5, no. 1 (May 18, 2021): 224-247. Accessed February 12, 2026. https://journal.sulicihan.edu.krd/index.php/sjcus/article/view/63.