The Benefit of Implementing Electronic Auditing in Iraq-Practical Study using IDEA Program. Al Kut Journal of Economics and Administrative Sciences, [S. l.], v. 12, n. 38, p. 252–276, 2020. Disponível em: https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/291. Acesso em: 18 jan. 2026.