Jamal Naji Al-Musallamawi, and Sabeha Barzan AL - Obeid. 2020. “Effect of Financial Risk Audit in Light of International Financial Reporting Standard (IFRS) on Credit Decisions (Applied Research at Sumer Commercial Bank)”. Journal of Madenat Alelem University College 12 (2), 6-23. http://116.203.176.164/index.php/JMAUC/article/view/359.