“Tasks Implemented by Internal Auditors when Developing and Executing Business Continuity and Recovery Plan to Face the COVID-19 crisis”, JAFS, vol. 16, no. 57, pp. 210–231, Nov. 2021, Accessed: Jul. 14, 2026. [Online]. Available: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1029