“The Effect of Activating Corporate Governance Accounting Mechanisms in Estimating and Reducing Audit risks - Applied Study in the Federal Financial Supervision Bureau of the Republic of Iraq and the Audit Offices of the Iraqi Society of Certified Public A” (2023) Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), 53(1), pp. 44–64. doi:10.55562/jrucs.v53i1.559.