Diagnosing the reality of applying the operating requirement according to the international specification for the business continuity management system (ISO 22301:2019) : applied research in the General Tax Authority. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 18, n. 64, p. 204–218, 2023. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1272. Acesso em: 1 may. 2025.