MOHAMMED , E. J.; ABDULLAH , S. H. . . . . . . . . . . . . . . . . . . . . . . . . Developing the external auditor’s procedures in evaluating the internal control systems of Iraqi economic units according to the updated COSO framework. Baghdad College of Economic Sciences University Journal (BCESUJ), [S. l.], v. 73, n. 7, p. 203–217, 2026. Disponível em: https://bcuj.baghdadcollege.edu.iq/index.php/BCESUJ/article/view/324. Acesso em: 12 oct. 2026.