Alaa Mohammed Saeed Ahmed, and Khawla Hussein Hamdan. “A Proposed Program for the Audit of Municipal Lands in Accordance With International Auditing Standards and INTOSAI Standards”. Journal of Madenat Alelem University College, Vol. 13, no. 1, June 2021, pp. 50-68, https://journal.mauc.edu.iq/index.php/JMAUC/article/view/386.