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2023. The Impact of the Use of Information Technology in Estimating and Reducing Audit Risks - an Applied Study in the Federal Financial Supervision Bureau of the Republic of Iraq and the Audit Offices of the Iraqi Association of Certified Public Accountants. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ). 53, 1 (Aug. 2023), 65–84. DOI:https://doi.org/10.55562/jrucs.v53i1.560.