HILLO, Jaafar abdulhussien. The impact of auditors’ commitment to International Auditing Standard (265) in evaluating and enhancing the internal control system. Al-Ghary Journal of Economic and Administrative Sciences, Kufa, Najaf, IRAQ, v. 21, n. 2, p. 191–208, 2026. DOI: 10.36325/ghjec.v21i2.18617. Disponível em: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/18617. Acesso em: 5 aug. 2026.