“The Role of Agile Internal Audit Using the Updated COBIT Framework in the Quality of Financial Performance of Iraqi Private Banks”. Journal of Accounting and Financial Studies ( JAFS ) 21, no. 74 (March 31, 2026): 95–109. Accessed July 13, 2026. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2470.