R, Hamdoon, Harith, and Sunda Weli. “The Role of the Three Lines Model in Enhancing Internal Audit Quality”. Regional Studies Journal (RSJ) 19, no. 65 (July 1, 2025): 195–216. Accessed October 2, 2025. https://jcis.uomosul.edu.iq/index.php/rsj/article/view/48359.