Auditing the performance of the Reconstruction Fund for Areas Affected by War Operations according to the INTOSAI Standard (3000): Proposed audit program. JAFS [Internet]. 2025 Dec. 31 [cited 2026 Jul. 19];20(73):264-86. Available from: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2397