“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” (2023) Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ), 53(1), pp. 65–84. doi:10.55562/jrucs.v53i1.560.