R, HAMDOON, H.; WELI, S. The Role of the Three Lines Model in Enhancing Internal Audit Quality. مجلة دراسات إقلیمیة, [S. l.], v. 19, n. 65, p. 195–216, 2025. DOI: 10.33899/regs.2025.160696.1253. Disponível em: https://regs.uomosul.edu.iq/index.php/regs/article/view/48359. Acesso em: 17 oct. 2025.