The role of internal auditing in enhancing the dimensions of digital governance in Iraqi commercial banks: An analytical study. Entrepreneurship Journal for Finance and Business, [S. l.], v. 7, n. Special 4, p. 173–198, 2026. DOI: 10.56967/ejfb2026929 . Disponível em: https://ejfb.journalpath.com/ejfb/article/view/557. Acesso em: 12 nov. 2026.