jabur HS, ibrahim Y hadi. Using the digital transformation techniques for improving the internal audit process. Al-Ghary Jour. Eco. Admini. Sci. [Internet]. 2025 Dec. 30 [cited 2026 Nov. 10];21(4):510-43. Available from: https://journal.uokufa.edu.iq/index.php/ghjec/article/view/20328