Presidency of Mustansiriyah University- Department of Control and Internal Auditing. Journal of the College of Basic Education, [S. l.], v. 30, n. 125, p. 457–476, 2024. DOI: 10.35950/cbej.v30i125.12027. Disponível em: https://cbej.uomustansiriyah.edu.iq/index.php/cbej/article/view/12027.. Acesso em: 21 apr. 2025.